Sec. 115JB of the Income-tax Act, 1961 – MAT - Addition made in respect of provision for Director's Retirement Benefit, in respect of excess expenditure on Voluntary Retirement, in respect of expenses on VRS pertaining to earlier years and addition made in respect of expenditure debited to P&L account was deleted on the ground of the liabilities being ascertained contrary to what the AO had held and/or on the ground that the AO cannot tinker with the assessee's books of accounts while computing income under Section 115JB. SLP of the revenue also dismissed. - CIT V/s ACC LTD. - [2020] 269 TAXMAN 014 (SC)