| COURT: | ITAT Delhi |
| CORAM: | B. C. Meena (AM), C. M. Garg (JM) |
| SECTION(S): | 115JB |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Book Profits, Depreciation, Land |
| COUNSEL: | Ved Jain |
| DATE: | September 30, 2014 (Date of pronouncement) |
| DATE: | October 12, 2014 (Date of publication) |
| AY: | 2004-05 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 115JB: Cost of use of land amortized in books cannot be added back for computing book profits | |
This is a land taken for use from the State government without transferring the title for relief and rehabilitation for land evacuees because of submerges and where construction of such alternative facility is a condition for setting up a project. …
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