MAT - Preparation of P&L Account in violation of AS or not for ...
High Court Rules No Adjustments Allowed for Interest Waiver in Book Profits u/s 115JA(6) of Income Tax Act.
January 6, 2015
Case Laws Income Tax HC
MAT - Preparation of P&L Account in violation of AS or not for determination of book profits u/s 115JA(6) - adjustment towards waiver of interest as part of acceptance of OTS - No adjustment is possible on this account - HC
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