Provisions of section 115JA are not applicable to a banking company.(AY.1999-2000; 2002-03; 2003-04)
Dy. CIT v. Central Bank of India (2018) 191 TTJ 265/ 161 DTR 1 (Mum.)(Trib.)
S. 115JA : Book profits – Not applicable to Banking company
S. 115JA : Book profits – Not applicable to Banking company
Provisions of section 115JA are not applicable to a banking company.(AY.1999-2000; 2002-03; 2003-04)