Delhi H.C : For the purpose of Section 115JB of the Act rebate under Section 88E of the Act cannot be taken into consideration or is not relevant/material

High Court Of Delhi CIT–II vs. MBL & Co. Ltd. Assessment Year : 2007-08 Section : 88E, 87, 115JB Badar Durrez Ahmed And Vibhu Bakhru, JJ. It Appeal Nos. 1181 Of 2011 & 573 Of 2012 May 17, 2013 JUDGMENT Vibhu Bakhru, J. – These are appeals filed by the revenue under Section 260A of…

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