MAT /s 115JB - AO has no jurisdiction to alter the book profit ...
Assessing Officer Cannot Alter Book Profit u/s 115JB via Section 154 for International Transaction Adjustments.
March 26, 2019
Case Laws Income Tax AT
MAT /s 115JB - AO has no jurisdiction to alter the book profit u/s 154 through rectification order in respect of upward adjustment of international transaction.
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