Section 115JB of the Income Tax Act, 1961– MAT– AO could not add the provision for wealth tax for computing the book profit of the assessee company under section 115JB– Since the provision for leave encashment has been made by the assessee on actuarial basis, the same being in the nature of an ascertained liability could not be added by the AO for the purpose of determining the book profit under section 115JB– Caprihans India Ltd. vs. Deputy Commissioner of income tax [2020] 203 (Mumbai) 450