Book adjustments u/s 115JB - MAT - provisions of section 14A ...

Section 14A Exclusion: Not Applicable for Clause (f) in Section 115JB Book Profit Calculation for MAT.

October 14, 2013

Case Laws Income Tax AT

Book adjustments u/s 115JB - MAT - provisions of section 14A could not be imported into clause (f) to Explanation 1 to the section 115JB while computing book profit. - AT

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Book adjustments u/s 115JB - MAT - provisions of section 14A ...

Section 14A Exclusion: Not Applicable for Clause (f) in Section 115JB Book Profit Calculation for MAT.

October 14, 2013

Case Laws Income Tax AT

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