Taxpayer's Lease Equalization Charges u/s 115JB Remanded for Verification; AO and CIT(A) Lacked Documentation.

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....Addition made towards “provision for lease equalization charges” while computing the book profit of the assessee for the purpose of determining tax U/s.115JB - the “Book Profit” computed as per the provisions of the Companies Act and in compliance with the Accounting Standards - However, AO and CIT(A) did not record such facts - matter remanded back for verification. - AT....