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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

MAT u/s 115JB - assessee is entitled to reduce an amount on ...


Assessee can deduct ESOP withdrawal from taxable book profit for MAT calculation u/s 115JB.

May 4, 2016

Case Laws     Income Tax     AT

MAT u/s 115JB - assessee is entitled to reduce an amount on account of withdrawal from the provision for ESOP from the taxable book profit in the working of MAT - AT

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