Computation of book profit u/s 115JB - MAT - The carbon credit ...

Carbon Credits Sale Excluded from Book Profits: Not Taxed as Capital Receipts u/s 115JB MAT Provisions.

December 3, 2017

Case Laws Income Tax AT

Computation of book profit u/s 115JB - MAT - The carbon credit is credited to the Profit & Loss account held to be capital receipts and not exigible to tax - AO directed to exclude the sale of carbon credits for the purpose of computation of book profits u/s 115JB - AT

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Computation of book profit u/s 115JB - MAT - The carbon credit ...

Carbon Credits Sale Excluded from Book Profits: Not Taxed as Capital Receipts u/s 115JB MAT Provisions.

December 3, 2017

Case Laws Income Tax AT

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