https://www.taxtmi.com/caselaws?id=788815 Revisional jurisdiction under section 263 was held unsustainable where the proposed adjustments could not affect MAT book profit. CSR expenditure was not among the items specifically permitted to be added back under the Explanation to section 115JB, so the book profit could not be disturbed on that ground. Likewise, a disallowance under section 14A read with Rule 8D could not be imported into MAT computation when the assessee's tax liability was under MAT, and the omission caused no prejudice to the Revenue. The assessment was restored in favour of the assessee. en-us Thu, 26 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788815 Revisional jurisdiction under section 263 was held unsustainable where the proposed adjustments could not affect MAT book profit. CSR expenditure was not among the items specifically permitted to be added back under the Explanation to section 115JB, so the book profit could not be disturbed on that ground. Likewise, a disallowance under section 14A read with Rule 8D could not be imported into MAT computation when the assessee's tax liability was under MAT, and the omission caused no prejudice to the Revenue. The assessment was restored in favour of the assessee. Case-Laws Income Tax Thu, 26 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788815