High Court Rules AO Cannot Recompute Book Profit; Must Rely on Certified Financial Statements u/s 115JB.

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....MAT - Income from capital gain - whether should be included for the purpose of computing Book Profit under Section 115JB? - AO has no power to recompute the book profit and has to rely upon the authentic statements of accounts of the company, the accounts being scrutinized and certified by the statutory auditors though with a qualification - HC....