2018 (6) TMI 1778

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.... M Bhatt(174) for the Petitioner(s) No. 1. For the Respondent(s) No. 1. ORAL ORDER PER : HONOURABLE MR. JUSTICE M.R. SHAH 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the learned ITAT, Ahmedabad Bench D, Ahmedabad dated 22.12.2017 in ITA No. 2179/AHD/2013 for AY 200910, the Revenue has preferred present appeal with the following proposed substa....

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....ion to the Apex Court decision in the case of Goetze (India) Ltd 157 Taxman 1 ? D. Whether the Appellate Tribunal has erred in law and on facts in holding that disallowance under Section 14 A cannot be added to book profit while working out tax liability under the provisions of MAT as the said section has no applicability beyond chapter IV, while computing the book profit under Section 115JB of....

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.... the AO to consider the said claim. The only grievance on behalf of the Revenue is that without filing revised return, the same ought not to have been permitted. However, the said issue is concluded against the Revenue in view of the decision of this Court in the case of Commissioner of Income Tax vs. Woodward Government India P. Ltd reported in (2009) 312 ITR 85 (SC). Under the circumstances, pre....