https://www.taxtmi.com/caselaws?id=400592 The High Court dismissed the appeal, ruling against the appellant and in favor of the revenue. The judgment extensively analyzed the provisions of Section 115JB, the treatment of interest waiver, and the assessment of provisions made for meeting liabilities, ultimately upholding the decisions of the lower authorities based on a thorough evaluation of the facts and legal principles involved. en-us Wed, 04 Nov 2020 00:00:00 +0530 Thu, 24 Dec 2020 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400592 The High Court dismissed the appeal, ruling against the appellant and in favor of the revenue. The judgment extensively analyzed the provisions of Section 115JB, the treatment of interest waiver, and the assessment of provisions made for meeting liabilities, ultimately upholding the decisions of the lower authorities based on a thorough evaluation of the facts and legal principles involved. Case-Laws Income Tax Wed, 04 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400592