Tribunal held that, Auditors by way of qualification notes to Auditors Report’s, had mentioned that benefit of OTS made with lenders resulting in waiver of principal and interest which had been credited by assessee-company to profit & loss account prior to accrual of same to assessee-company. As per S. 211(6) of the Companies Act, 1956, reference to balance sheet or profit and loss account of a company shall include notes  to accounts giving information required under said Act . Accordingly, it was obligatory on part of Assessing officer to have considered such notes while determining book profit. Matter remanded.  Tribunal also held that revenue authorities were justified in rejecting claim of deduction in respect of prior period adjustments.    (AY. 2004 -05)