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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Rectification of an order u/s 154 - there is merit in the claim ...


Order Rectification u/s 154 Validates Deduction Claim for Book Profit Calculation u/s 115JB(6) of Income Tax Act.

December 26, 2017

Case Laws     Income Tax     AT

Rectification of an order u/s 154 - there is merit in the claim for deduction u/s 115JB(6) of the Act and the same needs to be allowed as per the requirement of the Act while computing book profit u/s 115JB of the Act. - AT

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