Section 115JB : Can A.O Question Book Profit Computation ?


In Sumer Builders (P.) Ltd. v. Dy. CIT [2012] 19 43 (Mum.), it was held that for purposes of section 115JB, Assessing Officer has powers to go behind accounts of a company to see whether same have been prepared in accordance with requirements of Parts II and III of Schedule VI of Companies Act….

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