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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