Computation of MAT - Addition on debenture redemption reserve ...

Case Laws Income Tax

June 30, 2018

Computation of MAT - Addition on debenture redemption reserve fund - adjustments to book profit u/s. 115JA/ 115JB - the amount set aside to redeem debentures must be treated as a known liability and cannot be considered to be a reserve - cannot an treated as unascertained liability.

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Computation of MAT - Addition on debenture redemption reserve ...

Case Laws Income Tax

June 30, 2018

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