Court Rules No Jurisdiction to Adjust Net Profit on Land Depreciation u/s 115JB; Addition Correctly Deleted.

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....Adjustment in book profit u/s 115JB - depreciation claimed on land after amortization of land which was taken for use from the State government without transferring the title - no jurisdiction to go behind the net profit shown in the P&L account except to the extent provided in Explanation - addition rightly deleted....