Rectification u/s 154 - MAT applicability u/s 115JB on banking companies - We are inclined to allow the...

Rectification u/s 154 - MAT applicability u/s 115JB on banking companies - We are inclined to allow the grounds of appeal raised by the assessee even though the calculation submitted by the assessee is not proper. - However, the provisions of section 115JB of the Act are not applicable to a scheduled bank. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X