Held that  section 115JB states that for computing the book profits, the amount set apart for meeting liabilities other than ascertained liabilities, has to be added. The statutory reserve fund based on the Reserve Bank of India guidelines, was not based on any ascertained liabilities and hence, the sum in question had to be added for arriving at the book profits under section 115JB. (AY.2003-04 to 2014-15)