https://www.taxtmi.com/caselaws?id=353014 The Tribunal allowed the assessee's appeal, directing the AO to allow the claim u/s 115JB(6) for deduction while computing book profit, emphasizing the assessing officer's duty to inform about available deductions and rejecting the estoppel argument. The decision focused on rectifying the mistake in computing book profit u/s 115JB, ensuring the correct application of tax laws. en-us Wed, 20 Dec 2017 00:00:00 +0530 Tue, 26 Dec 2017 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353014 The Tribunal allowed the assessee's appeal, directing the AO to allow the claim u/s 115JB(6) for deduction while computing book profit, emphasizing the assessing officer's duty to inform about available deductions and rejecting the estoppel argument. The decision focused on rectifying the mistake in computing book profit u/s 115JB, ensuring the correct application of tax laws. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353014