Wealth tax excluded from book profit calculation for assessee company u/s 115JB; A.O. can't add it.

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....MAT - Addition of the provision for Wealth Tax - Book Profit - there was no such provision for making the addition with regard to wealth tax, therefore, the A.O could not have added the same for computing the ‘book profit’ of the assessee company under Sec.115JB of the Act.....