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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

MAT - Book adjustments - provision for gratuity based upon ...


Gratuity Provision Based on Actuarial Valuation Not an Unascertained Liability for Book Profit u/s 115JB.

September 17, 2015

Case Laws     Income Tax     AT

MAT - Book adjustments - provision for gratuity based upon acturial valuation was not an unascertained liability which could be added back while computing the book profit for the purpose of Section 115JB. - AT

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