https://www.taxtmi.com/highlights?id=44349 Adjustment made on account of provision of wealth tax and disallowance u/s 14A could not have been made by the AO while computing the book profit u/s 115JB, since such adjustments are not permitted under Explanation–1 to section 115JB. en-us Wed, 06 Feb 2019 14:09:28 +0530 Wed, 06 Feb 2019 14:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44349 Adjustment made on account of provision of wealth tax and disallowance u/s 14A could not have been made by the AO while computing the book profit u/s 115JB, since such adjustments are not permitted under Explanation–1 to section 115JB. Highlights Income Tax Wed, 06 Feb 2019 14:09:28 +0530 https://www.taxtmi.com/highlights?id=44349