JT C I T MUMBAI Vs. ROLTA INDIA LTD
LAWS(SC)-2011-1-47
SUPREME COURT OF INDIA (FROM: KARNATAKA)
Decided on January 07,2011

JT. C. I. T., MUMBAI Appellant
VERSUS
ROLTA INDIA LTD. Respondents

JUDGEMENT

S.H. Kapadia, C.J. - (1.) Leave granted.
(2.) A short question which arises for determination in this batch of cases is - whether interest under Section 234B can be charged on the tax calculated on book profits under Section 115JA In other words, whether advance tax was at all payable on book profits under Section 115JA
(3.) The lead matter in this batch of cases is Joint CIT v. Rolta India Ltd. (Civil Appeal arising out of S.L.P. (C) No. 25746/09).;


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