Held, that the adjustment of disallowance under section 14A of the Act could not be made while computing the book profits under section 115JB of the Act. (AY. 2009-10)
Nahar Industrial Enterprises Ltd. v. Dy. CIT (2022) 99 ITR 562 (Chad) (Trib)
S. 115JB : Book profit-Adjustment of disallowance cannot be made while computing book profits. [S. 14A, R,8D]