It was held that merely because a different treatment was given in books of account cannot be a factor which would deprive assessee from claiming entire expenditure as a deduction. Therefore, AO was incorrect in making addition towards amortisation of subsidised cost to book profit computed u/s. 115JB and was to delete addition towards book profit computed u/s. 115JB  Followed  Taparia Tools Ltd v JCIT (2015) 372 ITR 605 (SC)  (AY.2011-12)