Section 115J of the Income Tax Act, 1962 — MAT — SLP was to be dismissed as assessee company claimed depreciation after revaluating its fixed assets and Assessing Officer while computing income of assessee under section 115J accepted net profit shown by it but opining that method of computation of profit and loss was not in consonance with provisions of  Companies Act disallowed excess depreciation and Tribunal relying upon a decision of Supreme Court allowed appeal of assessee and High Court on appeal held that there was no substantial question of law arising for consideration — Commissioner of Income Tax vs. JK Synthetics Ltd.