https://www.taxtmi.com/caselaws?id=250001 The ITAT directed the CIT(A) to reconsider the jurisdictional validity of reassessment proceedings under Section 147/148, computation of income under Section 115JB, addition of deferred tax liabilities and depreciation adjustments to book profit, and adjustments to Minimum Alternate Tax (MAT) under Section 115JB. The ITAT also condoned a 2-day delay in filing the appeal due to logistical challenges, allowing the appeal to proceed on its merits. en-us Fri, 25 Jul 2014 00:00:00 +0530 Wed, 30 Jul 2014 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250001 The ITAT directed the CIT(A) to reconsider the jurisdictional validity of reassessment proceedings under Section 147/148, computation of income under Section 115JB, addition of deferred tax liabilities and depreciation adjustments to book profit, and adjustments to Minimum Alternate Tax (MAT) under Section 115JB. The ITAT also condoned a 2-day delay in filing the appeal due to logistical challenges, allowing the appeal to proceed on its merits. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250001