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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

MAT - Addition of Book Profits u/s 115JB – Dividend Stripping ...


Court Rules Section 115JB Applies to Book Profits, Impacts Tax Under MAT; Section 94(7) on Dividend Stripping Considered.

September 18, 2013

Case Laws     Income Tax     AT

MAT - Addition of Book Profits u/s 115JB – Dividend Stripping u/s 94(7) - The Explanation (f) of Section 115JB was clearly applicable in case of the appellant - AT

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