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Income Tax - Highlights / Catch Notes

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

Case Laws     Income Tax

July 9, 2013

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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