2002 (6) TMI 586

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n For The Respondent : P.K.R. Menon JUDGMENT S. Sankarasubban, J. - The main question to be considered is whether the Tribunal was right in modifying the net profit as shown in the profit and loss account for the purpose of computation of book profit. As a matter of fact, the Tribunal had modified the net profit. Similar case was disposed of by the Supreme Court in Apollo Tyres Ltd. v. CI....