2008 (1) TMI 561

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....T The judgment of the court was delivered by 1. DEEPAK VERMA J. - Heard Sri M.V. Seshachala, learned counsel appearing for the appellants and Sri K. Venugopalaraju, learned counsel appearing for the respondent. 2. This appeal under section 260A of the Income-tax Act, 1961 (hereinafter shall be referred to in short as "the Act"), has been preferred by the Revenue against the order of the I....

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....r deleted the addition of the aforesaid amount being the provision for bad and doubtful debts while computing the book profit under section 115JB of the Act. Further appeal was preferred by the Revenue against the said appellate order to the Income-tax Appellate Tribunal which also proceeded to dismiss the appeal of the Revenue. Hence, this further appeal under section 260A of the Act 5. After ....