Assessee Can Include Merging Companies' Losses and Depreciation for Book Profit Calculations u/s 115JB.

MAT - Book Adjustments - assessee that brought forward business losses and depreciation of the merging companies is a part of the brought forward business loss and depreciation of Dhariwal Industries Ltd and the assessee is entitled to take into account the same for the purpose of computation of book profit u/s.115JB. - AT .....

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