Tribunal held that provision for Wealth-tax could not be included for purpose of computation of book profit. (AY. 2008 -09)
Aditya Medisales Ltd. v. DCIT (2019) 176 ITD 783 (Ahd.)(Trib.)
S. 115JA : Book profit – Provision for wealth-tax could not be included for purposes of computation of book profit.