https://www.taxtmi.com/caselaws?id=61846 The Tribunal partly allowed the appeal, re-computing the book profit and total income of the assessee. The adjustments made by the Assessing Officer under Section 143(1)(a) were deemed permissible as arithmetical errors. While the AO's computation starting figure was upheld, adjustments regarding countervailing duty refund and additional depreciation were found unsustainable under Section 115J. The inclusion of prior period items in book profit was mandated, and certain adjustments made by the AO, such as sales tax refund inclusion and additional depreciation treatment, were deemed erroneous and deleted. The final total income under Section 115J was determined to be Rs. 34,35,330. en-us Wed, 31 Mar 1993 00:00:00 +0530 Sat, 15 Jan 2011 16:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61846 The Tribunal partly allowed the appeal, re-computing the book profit and total income of the assessee. The adjustments made by the Assessing Officer under Section 143(1)(a) were deemed permissible as arithmetical errors. While the AO's computation starting figure was upheld, adjustments regarding countervailing duty refund and additional depreciation were found unsustainable under Section 115J. The inclusion of prior period items in book profit was mandated, and certain adjustments made by the AO, such as sales tax refund inclusion and additional depreciation treatment, were deemed erroneous and deleted. The final total income under Section 115J was determined to be Rs. 34,35,330. Case-Laws Income Tax Wed, 31 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61846