The profit shown in the accounts of the company, which are certified by the auditors of the company as having been maintained in accordance with the provisions of the Companies Act and which had been accepted in the general meeting of the company as well as by the Registrar of Companies, had to be taken as the starting point for computation of book profit under section 115J and only the adjustments to the extent provided in the Explanation to S. 115J can be made.  (AY.  2004-05)