https://www.taxtmi.com/caselaws?id=387154 The court dismissed the Income Tax Appeal concerning the interpretation of Section 115JB of the Income Tax Act, 1961. Relying on precedents from the Kerala High Court and the Bombay High Court, the court ruled against the Revenue's argument on the applicability of the section to companies exempted from specific provisions of the Companies Act, 1956. en-us Thu, 26 Sep 2019 00:00:00 +0530 Fri, 18 Oct 2019 07:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387154 The court dismissed the Income Tax Appeal concerning the interpretation of Section 115JB of the Income Tax Act, 1961. Relying on precedents from the Kerala High Court and the Bombay High Court, the court ruled against the Revenue's argument on the applicability of the section to companies exempted from specific provisions of the Companies Act, 1956. Case-Laws Income Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387154