MAT computation - The disallowance made u/s 14A of the Act read ...

Section 14A Disallowance Not Applicable in MAT Computation u/s 115JB, Deemed Artificial and Excluded from P&L.

September 22, 2016

Case Laws Income Tax AT

MAT computation - The disallowance made u/s 14A of the Act read with Rule 8D is only artificial disallowance and obviously the same is not debited in the profit and loss account and the same cannot be imported into clause (f) of Explanation to Section 115JB - AT

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MAT computation - The disallowance made u/s 14A of the Act read ...

Section 14A Disallowance Not Applicable in MAT Computation u/s 115JB, Deemed Artificial and Excluded from P&L.

September 22, 2016

Case Laws Income Tax AT

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