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addition of disallowance u/s 14A in the book profit for computing income under MAT - Income TaxExtract While completing the assessment for A/Y 2008-09, the assessing officer made addition to the income u/s 14A , however the income under MAT was higher than the regular income hence the tax was calculated as per the provisions of section 115JB. However, whiile computing the tax on book profit, the book profit was increased by the disallowance u/s 14A . Is the action on part of AO correct as this was a disallowance after assessment and not as per books.
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