MAT - amount of capital subsidy to the book profits while ...

Case Laws Income Tax

March 28, 2015

MAT - amount of capital subsidy to the book profits while computing the income u/s 115JB is not an appropriation of profits and there is no such debit to the profit and loss account for the alleged appropriation and, therefore, the same cannot be added while computing the income u/s 115JB - AT

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MAT - amount of capital subsidy to the book profits while ...

Case Laws Income Tax

March 28, 2015

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