Dismissing the appeal of the revenue , the Tribunal held that , the Assessing Officer was not permitted to make any variation holding that the assessee s( AY. 2008-09)
DCIT v. Cauvery Aqua Pvt. Ltd. (2018) 61 ITR 734 (Bang) (Trib)
S.115JB:Book profits – Depreciation-AO has no power to make adjustment other than the adjustment as provided in Explantion1