Held that Adjustment of disallowance under S.. 14A cannot be made while computing book profits. (AY. 2008-09)
ACIT v. J. K. Fenner (India) Ltd. (2022) 220 TTJ 595 (Chennai)(Trib)
S. 115JB : Book profit-Adjustment of disallowance under S.. 14A cannot be made while computing book profits.