MAT - Addition to book profit of tax on non-monetary perquisites ...

Fringe Benefit Tax Exclusion in Book Profits Calculation u/s 115JB Without Definition Amendment.

January 7, 2020

Case Laws Income Tax AT

MAT - Addition to book profit of tax on non-monetary perquisites - without there being any corresponding amendment in the definition of Income Tax as provided in Explanation-2 to Section 115JB, Fringe Benefit Tax (FBT) was not required to be added back while arriving at Book Profits u/s. 115JB

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MAT - Addition to book profit of tax on non-monetary perquisites ...

Fringe Benefit Tax Exclusion in Book Profits Calculation u/s 115JB Without Definition Amendment.

January 7, 2020

Case Laws Income Tax AT

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