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Income Tax - Highlights / Catch Notes

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Profit on sale of equity shares - MAT calculation - The concept ...

Case Laws     Income Tax

June 18, 2015

Profit on sale of equity shares - MAT calculation - The concept of indexation while computing the Long term capital gain cannot be imported to the computation of book profit u/s. 115JB as per the expressed provisions of the said section itself which is a complete code in itself. - AT

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