https://www.taxtmi.com/highlights?id=58119 MAT - book profit u/s.115JB - Additions towards amount received on sale of Floor Space Index (FSI) - merely because a particular receipt , which is in the capital field, had been offered to tax by the assessee voluntarily in the return of income while computing book profits u/s 115JB of the Act, it cannot be brought to tax merely on that ground. It is very well settled that there is no estoppel against the statute. - AT en-us Wed, 26 May 2021 17:22:09 +0530 Wed, 26 May 2021 17:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58119 MAT - book profit u/s.115JB - Additions towards amount received on sale of Floor Space Index (FSI) - merely because a particular receipt , which is in the capital field, had been offered to tax by the assessee voluntarily in the return of income while computing book profits u/s 115JB of the Act, it cannot be brought to tax merely on that ground. It is very well settled that there is no estoppel against the statute. - AT Highlights Income Tax Wed, 26 May 2021 17:22:09 +0530 https://www.taxtmi.com/highlights?id=58119