Held that computation under clause (f) of Explanation (1) to section 115JB(2) of the Act, is to be made without resorting to the computation as contemplated u/s. 14A of the Act .(AY. 2013-14)
Manali Petrochemical Ltd. v. Dy. CIT (2023) 201 ITD 317 (Chennai-Trib.)
S. 115JB : Company-Book profit Computation under clause (f) of Explanation (1) to section 115JB(2) of the Act, is to be made without resorting to the computation as contemplated u/s. 14A of the Act .[R.8D]