https://www.taxtmi.com/caselaws?id=287315 The ITAT allowed the revenue's appeal for statistical purposes, directing the AO to consider both the provision for interest on delayed payments and the actual settlement of liabilities from previous years in determining the book profit under section 115JB for AY 2012-13. en-us Fri, 14 Jun 2019 00:00:00 +0530 Thu, 09 Apr 2020 10:45:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287315 The ITAT allowed the revenue's appeal for statistical purposes, directing the AO to consider both the provision for interest on delayed payments and the actual settlement of liabilities from previous years in determining the book profit under section 115JB for AY 2012-13. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287315