CIT's Section 263 Revision on TP Adjustments Quashed; A.O Cannot Alter P&L Figures Outside Section 115JB(2) Explanation.

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....Revision u/s 263 by CIT - TP adjustment in the book profits u/s 115JB - A.O is not empowered to make any addition or deletion to the profit as per P&L A/c prepared in accordance with Companies Act and relevant accounting standards, other than those items specifically mentioned in Explanation 1 to section 115JB(2) - order of the A.O was neither erroneous nor prejudicial to the interest of the Revenue - revision quashed....