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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