2021 (4) TMI 698

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....asamy, Senior Standing Counsel For the Respondent : Ms.Sriniranjani Srinivasan COMMON JUDGMENT M. DURAISWAMY, J. These appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity), is directed against the order dated 30.07.2012 passed by the Income Tax Appellate Tribunal, Madras "A" Bench, Chennai ('the Tribunal' for brevity) in I.....

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....justed in computing book profit under Section 115JB in view of amendment to that Section by Finance Act 2009 with retrospective effect from 01.04.2001? 3)Whether under facts and circumstances of the case, the Income Tax Appellate Tribunal was right in not holding that the provision for rebate debited by the assessee to its profit and loss account is only a provision and not written off an....

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....acted the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. The Act of the Parliament received the assent of the President on 17th March 2020 and published in the Gazette of India on 17th March 2020. 5.We are informed by the learned counsel for the respondent/ assessee that the assessee has ....