https://www.taxtmi.com/caselaws?id=304268 The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s order on both issues. The additions to the book profit, including disallowance of Security Transaction Tax (STT) and donation, were held to be outside the scope of section 115JB. The Tribunal upheld the CIT(A)'s decision, noting that the issues were covered by previous decisions of the ITAT Bangalore bench in similar cases. Additionally, the Tribunal found that the Security Transaction Tax paid could not be adjusted against the demand as contended by the appellant. en-us Tue, 18 Jun 2013 00:00:00 +0530 Fri, 16 Sep 2022 15:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304268 The Tribunal dismissed the revenue's appeal, affirming the CIT(A)'s order on both issues. The additions to the book profit, including disallowance of Security Transaction Tax (STT) and donation, were held to be outside the scope of section 115JB. The Tribunal upheld the CIT(A)'s decision, noting that the issues were covered by previous decisions of the ITAT Bangalore bench in similar cases. Additionally, the Tribunal found that the Security Transaction Tax paid could not be adjusted against the demand as contended by the appellant. Case-Laws Income Tax Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304268