Adjustment to Book profit - Minimum Alternate Tax (MAT) - Amount ...

Debenture Redemption Reserve Excluded from Book Profit Calculation under MAT: Section 115JA Income Tax Act Interpretation.

July 9, 2013

Case Laws Income Tax AT

Adjustment to Book profit - Minimum Alternate Tax (MAT) - Amount set aside out of the profits as Debenture Redemption Reserve (DRR) - not a reserve within the meaning of Explanation (b) to Section 115JA - AT

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Adjustment to Book profit - Minimum Alternate Tax (MAT) - Amount ...

Debenture Redemption Reserve Excluded from Book Profit Calculation under MAT: Section 115JA Income Tax Act Interpretation.

July 9, 2013

Case Laws Income Tax AT

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