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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

MAT - Computation of book profit u/s 115JB of the Income Tax Act ...

Case Laws     Income Tax

September 23, 2013

MAT - Computation of book profit u/s 115JB of the Income Tax Act – As the relevant condition have been fully satisfied in the instant case in terms of the assessee debiting the provision for diminution in the value of investment to its profit and loss account, the same was required to be added for determining book profit - AT

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