Held that for purpose of calculation of tax liability under section 115JB, there is no scope for reducing book profit by the amount of deduction under section 80-IC. (AY. 2013-14, 2015-16)
Chheda Electricals and Electronics (P.) Ltd. v. DCIT (2022) 195 ITD 354 / (2023) 223 TTJ 884(Pune)(Trib.)
S. 80IC : Special category States-Deduction to be restricted to extent of gross total income. [S. 80A, 115JB]