Supreme Court · 2008 INSC 1076 · Decided 23 September 2008
Commissioner of Income Tax-Iv, Delhi v. M/S HCL Com Net Systems & Services LTD.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 1076 · [2008] 13 S.C.R. 837
- Case number
- CIVIL APPEAL No. 5800/2008
- Decided
- 23 September 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 115JA(2), 115JA
Headnote
13 S.C.R. 837 COMMISSIONER OF INCOME TAX-IV, DELHI A II. M/S HCL COM NET SYSTEMS & SERVICES LTD. (Civil Appeal No. 5800 of 2008) > ) SEPTEMBER 23, 2008 B [S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ] Income TAX ACT, 1961: s. 115JA(2), Second proviso, Explanation, Clause {c) - c · assessee - Such a provision cannot ~ ~ be said to be a provision for liability- Therefore Clause (c) of the Explanation is not attracted to facts of the case - A. 0. was D not justified -in adding back the provision for doubtful debt un- der Clause (q) of the Explanation. Words and Phrases: 'Book
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