Assessee claimed deduction on account of brought forward business losses in terms of Explanation 1 to section 115JB(1) while computing adjusted book profit . AO disallowed same on ground that as per section 72 brought forward losses could not be set off after period of 8 years . CIT (A) confirmed the addition . On appeal the appellate Tribunal held that  S. 115JB is a stand-alone provision which does not contain any provision about carry forward of brought forward of business losses, while computing book profit therefore, restriction contained in S. 72 on carrying forward unabsorbed business losses for more than 8 years, does not apply while computing adjusted book profit. (AY. 2009-10, 2013-14