https://www.taxtmi.com/highlights?id=59970 MAT Computation u/s 115JB - Revisions proceedings u/s 263 - CIT directed the AO to make certain additions to book profit u/s 115JB - What we find is in the order passed by CIT, there is no mention any where as to under which category of the explanation A to K below Sub Section 2 of Section 115 JB of the Act these four items mentioned above would fall. - Without identifying under which part of the list disputed four items form part of CIT could not have exercised its revisionary powers. - HC en-us Wed, 06 Oct 2021 08:48:01 +0530 Wed, 06 Oct 2021 08:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59970 MAT Computation u/s 115JB - Revisions proceedings u/s 263 - CIT directed the AO to make certain additions to book profit u/s 115JB - What we find is in the order passed by CIT, there is no mention any where as to under which category of the explanation A to K below Sub Section 2 of Section 115 JB of the Act these four items mentioned above would fall. - Without identifying under which part of the list disputed four items form part of CIT could not have exercised its revisionary powers. - HC Highlights Income Tax Wed, 06 Oct 2021 08:48:01 +0530 https://www.taxtmi.com/highlights?id=59970