Held, that disallowance under section 14A of the Act could not be added to the book profits of the assessee under section 115JB. (AY. 2013-14).
Praxair India P. Ltd. v Dy. CIT (2023)101 ITR 640 (Bang)(Trib)
S.14A : Disallowance of expenditure-Exempt income-Book profits-Disallowance cannot be added to book profits. [S.115JB]