MAT - computation of income u/s 115JB - unabsorbed depreciation ...

Section 115JB: Authorities Can Evaluate Claims Excluded from Original Tax Returns When Calculating Book Profit.

February 11, 2016

Case Laws Income Tax AT

MAT - computation of income u/s 115JB - unabsorbed depreciation and book loss furnished by the assessee for computation of Book Profit u/s 115JB - adjudicating authorities can always consider and decide on merits, any claim which the taxpayer has raised before the AO during assessment proceedings although the same is not claimed by the taxpayer vide Return of income filed with the Revenue - AT

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MAT - computation of income u/s 115JB - unabsorbed depreciation ...

Section 115JB: Authorities Can Evaluate Claims Excluded from Original Tax Returns When Calculating Book Profit.

February 11, 2016

Case Laws Income Tax AT

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