Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Adjustment made on account of provision of wealth tax and disallowance u/s 14A could not have been made by the AO while computing the book profit u/s 115JB, since such adjustments are not permitted under Explanation–1 to section 115JB.
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