https://www.taxtmi.com/caselaws?id=794106 Disallowance computed under Section 14A read with Rule 8D cannot be added back while computing book profit under Section 115JB, because the HC followed its binding jurisdictional precedent that such an adjustment is not warranted for MAT purposes. The court treated the issue as already settled and not open to reconsideration, so the assessee's challenge failed. en-us Tue, 16 Jun 2026 00:00:00 +0530 Tue, 30 Jun 2026 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794106 Disallowance computed under Section 14A read with Rule 8D cannot be added back while computing book profit under Section 115JB, because the HC followed its binding jurisdictional precedent that such an adjustment is not warranted for MAT purposes. The court treated the issue as already settled and not open to reconsideration, so the assessee's challenge failed. Case-Laws Income Tax Tue, 16 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794106