(Per : HONOURABLE MR.JUSTICE V. M. SAHAI) Draft amendment is allowed. Counsel for the appellant to carry out the necessary amendment.
We have heard Ms. Paurami B. Sheth, learned counsel for the Revenue.
Admit. We formulate the substantial question of law as under:
"Whether the Appellate Tribunal is right in law and on facts in directing the Assessing Officer to consider the loss as per the books of account while computing book profit u/s.115JB, without taking into consideration section 79 of the Act?"
Issue notice to the respondent. Paper Book be submitted within three months. Connect with Tax Appeal No.816 of 2011.
(V.M. SAHAI, J.) (N.V. ANJARIA, J.) (SN DEVU PPS) HC-NIC Page 1 of 1 Created On Sat Aug 06 02:48:49 IST 2016