High Court Invalidates CIT's Revisionary Order for Failing to Categorize Items Under Explanation A-K of Section 115JB.

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....MAT Computation u/s 115JB - Revisions proceedings u/s 263 - CIT directed the AO to make certain additions to book profit u/s 115JB - What we find is in the order passed by CIT, there is no mention any where as to under which category of the explanation A to K below Sub Section 2 of Section 115 JB of the Act these four items mentioned above would fall. - Without identifying under which part of the list disputed four items form part of CIT could not have exercised its revisionary powers. - HC....