https://www.taxtmi.com/highlights?id=48191 Enhancement by CITA) to book profit computation u/s.115JB - provisions were sought to be added u/s 115JB only pursuant to an amendment by the FA 2008 w.e.f 01/04/2001 - Hence, on the date of passing of order u/s.143(3) on 31/01/2006, the ld. AO could not have added the same - what could not have been done by the ld. AO as per law prevailing at that time, the ld. CIT(A) could not do by exercising enhancement powers en-us Thu, 25 Jul 2019 08:51:42 +0530 Thu, 25 Jul 2019 08:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48191 Enhancement by CITA) to book profit computation u/s.115JB - provisions were sought to be added u/s 115JB only pursuant to an amendment by the FA 2008 w.e.f 01/04/2001 - Hence, on the date of passing of order u/s.143(3) on 31/01/2006, the ld. AO could not have added the same - what could not have been done by the ld. AO as per law prevailing at that time, the ld. CIT(A) could not do by exercising enhancement powers Highlights Income Tax Thu, 25 Jul 2019 08:51:42 +0530 https://www.taxtmi.com/highlights?id=48191