https://www.taxtmi.com/caselaws?id=184997 The Revenue appealed against the reduction of net profit by &8377;1,30,53,000 for diminution in the value of investment for book profit u/s 115JB. The Ld. CIT(A) disallowed the addition, but the Tribunal found that the provision for diminution in the value of investment was not added back in a previous assessment year, leading to the appeal being allowed, and the original order was upheld. en-us Fri, 07 Jan 2011 00:00:00 +0530 Wed, 27 Jul 2016 15:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184997 The Revenue appealed against the reduction of net profit by &8377;1,30,53,000 for diminution in the value of investment for book profit u/s 115JB. The Ld. CIT(A) disallowed the addition, but the Tribunal found that the provision for diminution in the value of investment was not added back in a previous assessment year, leading to the appeal being allowed, and the original order was upheld. Case-Laws Income Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184997