In the result, the appeal filed by the assessee for assessment year 2012-13 in ITA No
Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 730, 731 & 732/Chny/2018 िनधा"रण वष" / Assessment Years: 2010-11, 2012-13 & 2012-13
TDS is taken, corresponding income needs to be offered to tax and accordingly made addition to total income of the assessee. Since book profit computed u/s.115JB of the Act is higher than income computed under normal provisions of the Act, the AO has made addition to book profit u/s.115JB of the Act. The ld.AR for the assessee contended before