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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