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.