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Court Rules Assessing Officer Cannot Adjust Book Profit After Auditor Certification u/s 115JB Depreciation Change.
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....Computing the book profit u/s 115JB - MAT - additional depreciation arisen as a result of change in the method of depreciation from Straight Line method (SLM) to Written Down Value (WDV) - once the amount of depreciation actually debited to the profit and loss account is certified by the auditors, AO cannot make book adjustment - AT....