Question Nos. (a) to (d) relate to different additions made by the Assessing Officer while computing the assessee's book profit under Section 115JB The CIT(A) and the Tribunal by concurrent orders deleted such additions on the ground of the liabilities being ascertained contrary to what the Assessing Officer had held and/or on the ground that the Assessing Officer cannot tinker with the assessee's books of accounts while computing income under Section 115JB of the Act by placing reliance on the judgment of the Supreme Court in case ofApollo Tyres Ltd.v.CIT[2002] 122 Taxman 562/255 ITR 273.These questions are, therefore, not considered Question No. (e) is similar to one considered by this Court in Income Tax Appeal No. 1928 of 2013 in which by order dated 9.12.2015, this question was not considered.