AO Must Reconsider Book Profit Adjustments u/s 115JB; Only Listed Items Can Be Included.

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....Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the net profit are very explicit in section 115JB and the items which are to be added to the net profit have been listed out in Explanation - AO/CIT(A) should adhere to that list and cannot travel beyond these items - remanded to AO....