Home › Income-Tax Act › PCIT v. Atria Power Corporation Ltd. (2023) 452 ITR 290 (Karn.)(HC) Editorial: SLP is granted to the Revenue, PCIT v. Atria Power Corporation Ltd (2023) 452 ITR 412 (St)(SC)

PCIT v. Atria Power Corporation Ltd. (2023) 452 ITR 290 (Karn.)(HC) Editorial: SLP is granted to the Revenue, PCIT v. Atria Power Corporation Ltd (2023) 452 ITR 412 (St)(SC)

S. 115JB : Book profit-Banking company-Provision is not applicable.

Held, that the Tribunal was right in holding that the provisions of section 115JB of the Income-Tax Act, 1961 were not applicable to the assessee, a banking company. (AY.2011-12)