MAT computation u/s 115JB - AS 13 - insofar as the provision for ...

Case Laws Income Tax

June 15, 2019

MAT computation u/s 115JB - AS 13 - insofar as the provision for diminution of value of investment is concerned, the same has actually been reduced from the asset side of the balance sheet and, therefore, is in the nature of a write off, same cannot be added to the book profit u/s 115JB(2)(i)

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MAT computation u/s 115JB - AS 13 - insofar as the provision for ...

Case Laws Income Tax

June 15, 2019

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