https://www.taxtmi.com/highlights?id=47445 Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the net profit are very explicit in section 115JB and the items which are to be added to the net profit have been listed out in Explanation - AO/CIT(A) should adhere to that list and cannot travel beyond these items - remanded to AO en-us Wed, 26 Jun 2019 07:39:18 +0530 Wed, 26 Jun 2019 07:39:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47445 Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the net profit are very explicit in section 115JB and the items which are to be added to the net profit have been listed out in Explanation - AO/CIT(A) should adhere to that list and cannot travel beyond these items - remanded to AO Highlights Income Tax Wed, 26 Jun 2019 07:39:18 +0530 https://www.taxtmi.com/highlights?id=47445