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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

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

Case Laws     Income Tax

December 3, 2017

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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