Court held that the adjusted book profits would be further eligible to the benefits set out in the other provisions of the Act and the language of S. 115JB admitted of the grant of relief under S. 54EC of the Act. (AY. 2003 -04)
CIT v. Metal and Chromium Plater (P) Ltd. (2019) 415 ITR 123 (Mad.)(HC)
S. 115JB : Book profit-Capital gains-Adjusted book profits eligible for benefit under S.54EC. [S. 45 54EC, 115JA(4), 115JA(5)]
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