https://www.taxtmi.com/caselaws?id=186627 The High Court of Delhi dismissed the appeal regarding the interpretation of tax laws related to additions in the assessment under section 115JB. The Court addressed three substantial questions of law raised by the Revenue, including the deletion of specific amounts for long service award, capitalized emergency spares, and provision of doubtful debts. The Court noted that these issues had been previously addressed in judgments related to the assessee's own case and in other cases, leading to the dismissal of the appeal. en-us Wed, 25 Mar 2009 00:00:00 +0530 Sat, 24 Sep 2016 11:52:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186627 The High Court of Delhi dismissed the appeal regarding the interpretation of tax laws related to additions in the assessment under section 115JB. The Court addressed three substantial questions of law raised by the Revenue, including the deletion of specific amounts for long service award, capitalized emergency spares, and provision of doubtful debts. The Court noted that these issues had been previously addressed in judgments related to the assessee's own case and in other cases, leading to the dismissal of the appeal. Case-Laws Income Tax Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186627