https://www.taxtmi.com/caselaws?id=179895 The High Court of Calcutta allowed the application for condonation of delay and upheld the Tribunal's decision regarding the correctness of the deletion by CIT(A) in the computation of book profit u/s 115J. The Court agreed with the Tribunal that the AO must accept the authenticity of accounts certified by auditors and approved by the company in the annual general meeting. The Court found no substantial question of law and dismissed the application, affirming the Tribunal's decision. en-us Fri, 23 Nov 2007 00:00:00 +0530 Fri, 11 Mar 2016 15:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179895 The High Court of Calcutta allowed the application for condonation of delay and upheld the Tribunal's decision regarding the correctness of the deletion by CIT(A) in the computation of book profit u/s 115J. The Court agreed with the Tribunal that the AO must accept the authenticity of accounts certified by auditors and approved by the company in the annual general meeting. The Court found no substantial question of law and dismissed the application, affirming the Tribunal's decision. Case-Laws Income Tax Fri, 23 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179895