MAT - Book adjustment u/s 115JB - marked–to–market loss on stock ...
Case Laws Income Tax
February 9, 2017
MAT - Book adjustment u/s 115JB - marked–to–market loss on stock in trade cannot be considered as unascertained liability Explanation 1(c) to section 115JB makes it clear that only unascertained liability can be considered for computation of book profit - AT
View Source