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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

MAT computation - book profit as determined u/s. 115JB - ...


SEZ Income Must Be Included in MAT Calculations u/s 115JB Despite Legal Challenges in High Court.

December 5, 2018

Case Laws     Income Tax     AT

MAT computation - book profit as determined u/s. 115JB - Consideration of SEZ Income while computing book profit for the purpose of MAT - Merely because assessee has challenged the amendment in the High Court, additions made by AO cannot be deleted.

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