MAT - The mere fact that a Debenture Redemption Reserve is ...

Debenture Redemption Reserve Not a Reserve Under Explanation (b) to Section 115JA, High Court Upholds Tribunal Decision.

April 11, 2012

Case Laws Income Tax HC

MAT - The mere fact that a Debenture Redemption Reserve is labeled as a reserve will not render it as a reserve. Consequently, Tribunal was correct in holding that the Debenture Redemption Reserve is not a reserve within the meaning of Explanation (b) to Section 115JA - HC

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MAT - The mere fact that a Debenture Redemption Reserve is ...

Debenture Redemption Reserve Not a Reserve Under Explanation (b) to Section 115JA, High Court Upholds Tribunal Decision.

April 11, 2012

Case Laws Income Tax HC

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