https://www.taxtmi.com/highlights?id=14576 MAT - The principle of apportionment as provided u/s 14A cannot be applied while computing the book profit u/s 115JB - However, the Assessing Officer had power and jurisdiction to make the adjustment as provided under Explanation 1 - AT en-us Wed, 18 Sep 2013 10:13:33 +0530 Wed, 18 Sep 2013 10:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14576 MAT - The principle of apportionment as provided u/s 14A cannot be applied while computing the book profit u/s 115JB - However, the Assessing Officer had power and jurisdiction to make the adjustment as provided under Explanation 1 - AT Highlights Income Tax Wed, 18 Sep 2013 10:13:33 +0530 https://www.taxtmi.com/highlights?id=14576