Addition on account of difference in receipts as per P & L Account vis-a-vis Form 26AS

Decisions for "the addition on account of short credit of receipts as per Form 26AS made by the AO for the purpose of computing the tax liability does not fall any of the items mentioned in clauses (a) to (j) of the Explanation. It is submitted that since no adjustment on account of short credit of receipts as per Form 26AS is to be made while computing the book profit u/s 115JB of the Act"

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