Held that the amounts disallowed under section 14A could not be added to net profit while computing book profit under section 115JB of the Act. (AY 2013-14)
PCIT v. J.J. Glastronics (P) Ltd. (2022) 287 Taxman 610 (Karn.)(HC)
S. 115JB : Book profit-Amounts disallowed under section 14A could not be added to net profit while computing book profit. [S. 14A]