https://www.taxtmi.com/caselaws?id=212734 The Tribunal upheld the CIT(A)'s decision, confirming the addition made by the AO under Section 115JB of the I.T. Act. It was held that the AO had the authority to review the accounts to ensure compliance with Part II and Part III of Schedule VI of the Companies Act, 1956. The appeals were dismissed. en-us Fri, 13 Jan 2012 00:00:00 +0530 Mon, 23 Apr 2012 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212734 The Tribunal upheld the CIT(A)'s decision, confirming the addition made by the AO under Section 115JB of the I.T. Act. It was held that the AO had the authority to review the accounts to ensure compliance with Part II and Part III of Schedule VI of the Companies Act, 1956. The appeals were dismissed. Case-Laws Income Tax Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212734