MAT - computation of the book profit under explanation to ...

Lease Equalization Charge Not Considered Reserve in Book Profit Computation u/s 115JA of Income Tax Act.

July 30, 2016

Case Laws Income Tax HC

MAT - computation of the book profit under explanation to section 115JA - the question of increasing the net profit by the amount of lease equalization charge would not arise, the same being not in the nature of a reserve. - HC

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MAT - computation of the book profit under explanation to ...

Lease Equalization Charge Not Considered Reserve in Book Profit Computation u/s 115JA of Income Tax Act.

July 30, 2016

Case Laws Income Tax HC

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