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Income Tax - Highlights / Catch Notes

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Computing the book profit u/s 115JB - MAT - whether the tariff ...

Case Laws     Income Tax

March 31, 2018

Computing the book profit u/s 115JB - MAT - whether the tariff charged by the assessee from 01.04.2005 and till the final order of the CERC is contingent and cannot be said to have crystallized or attained certainty and is, therefore, liable to be added back to the assessee’s income? - Held No - HC

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