Adjustment to the book profits on section 115 JB on Addition ...
Case Laws Income Tax
January 30, 2021
Adjustment to the book profits on section 115 JB on Addition made u/s 14A - the computation under clause (f) of explanation 1 to section 115 JB (2) of the Act has to be made without resorting to the computation as contemplated under section 14A of the Act read with Rule 8D of the Rules. - AT
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