Computation of MAT - Entitlement for unabsorbed depreciation - ...

MAT Calculation: Loss in Section 205(1)(b) of Companies Act is Post-Depreciation. Key for Unabsorbed Depreciation and Business Loss.

October 30, 2014

Case Laws Income Tax HC

Computation of MAT - Entitlement for unabsorbed depreciation - Unabsorbed business loss - the term 'loss' as occurring in clause (b) of the proviso to Section 205 (1) of the Companies Act has to be understood and read as the amount arrived at after taking into account the depreciation - HC

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Computation of MAT - Entitlement for unabsorbed depreciation - ...

MAT Calculation: Loss in Section 205(1)(b) of Companies Act is Post-Depreciation. Key for Unabsorbed Depreciation and Business Loss.

October 30, 2014

Case Laws Income Tax HC

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