https://www.taxtmi.com/caselaws?id=245450 In computing book profit under section 115JB, the accepted adjustments included the correctly worked out set-off of brought forward unabsorbed depreciation on the facts, and only expenditure relatable to income eligible under section 10B could be adjusted under Explanation 1. The assessee's computation on the second issue was accepted, the Revenue's objections did not survive, and the relief granted by the first appellate authority was sustained. en-us Thu, 27 Mar 2014 00:00:00 +0530 Sat, 29 Mar 2014 10:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245450 In computing book profit under section 115JB, the accepted adjustments included the correctly worked out set-off of brought forward unabsorbed depreciation on the facts, and only expenditure relatable to income eligible under section 10B could be adjusted under Explanation 1. The assessee's computation on the second issue was accepted, the Revenue's objections did not survive, and the relief granted by the first appellate authority was sustained. Case-Laws Income Tax Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245450