T: Notional difference in maintenance expenditure on account of change in accounting procedure could not be adjusted in book profits, since same does not fall within adjustments as provided in Explanation 1 to section 115JB

IT: Notional difference in maintenance expenditure on account of change in accounting procedure could not be adjusted in book profits, since same does not fall within adjustments as provided in Explanation 1 to section 115JB



[2013] 35 taxmann.com 291 (Hyderabad - Trib.)

IN THE ITAT HYDERABAD BENCH 'B'

G. V. K. Industries Ltd.

v.