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Income Tax - Highlights / Catch Notes

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MAT - Adjustment to book profit u/s 115JB - the plea of the ...

Case Laws     Income Tax

May 12, 2016

MAT - Adjustment to book profit u/s 115JB - the plea of the assessee that the amount of the deferred tax assets included in the brought forward loss should be excluded from the said amount is not tenable.- AT

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  10. MAT - AO add back the Income-tax paid in Spain while computing book profit u/s. 115JB - only taxes specified in Explanation 2 can be added back while computing book...

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