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1. Computation of book profit u/s. 115JB of the Act by excluding prior period item - difference in net profit/loss taken by the assessee and the AO on account of provision...

2. Addition of prior period expenditure while computing book profit u/s 115JB - assessee has shown as an item “below the line” and not claimed in normal computation - it is...

3. MAT u/s 115JB - The findings of the ld.CIT(A) holding the impugned expenses to be not in the nature of prior period expenses, but confirming the adjustment made to the...

4. Prior period expenditure - when prior period income is taxed prior period expenditure cannot be disallowed - AT

5. Prior period expenses adjustment against the prior period income - once the prior period income is held to be taxable, the prior period expenditure also should be...

6. Rectification of mistake - Computation of income u/s. 154 - the non adjustment of brought forward depreciation from profits and gains of business and profession, for...

7. Rectification of mistake u/s 154 - Difference of MAT credit not allowed to the assessee as related to surcharge and cess components of the MAT taxes paid in earlier...

8. Revision u/s 263 - MAT - assessment of the prior period income’s assessment for the purpose of sec.115JB computation as per the scheme of settlement of case - once the...

9. Mistake in refusing deduction under Chapter VI-A - obvious mistake - such mistake shall be rectified within a period of one week and consequential order shall be passed...

10. Rectification u/s 154 - deduction u/s 80P - a mistake apparent on the record must be an obvious and patent mistake - considering the fact that assessee had been allowed...

11. Rectification of mistake - mistake apparent on the face of record or not - rectification of an order stems from the fundamental principle that justice is above all and...

12. Rectification u/s mistake u/s 254 - apparent mistake in the order of Tribunal warranting rectification - scope of section 254(2) is limited to rectification of mistake...

13. MAT computation u/s 115JB - Action of AO including the agriculture income for the purpose of MAT is not correct - Firstly, there was no mistake in the original orders...

14. Computation of book profit - MAT u/s 115JA - on mere fact that the assessee had shown its prior period expenses in the extra ordinary items separately, did not mean the...

15. Rectification of Mistake - Error apparent on the face of record or not - benefit of the extended period was denied - The CESTAT, while dismissing the application for...