MAT - determination of Book-Profits u/s 115JB vis-à-vis loss ...

July 24, 2023

Case Laws Income Tax AT

MAT - determination of Book-Profits u/s 115JB vis-à-vis loss suffered by the assessee on loss on investments - when gains on sale of investments were to be excluded being capital receipts, naturally, the book profits are to be increased by similar losses incurred on sale of investments - Additions confirmed - AT

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MAT - determination of Book-Profits u/s 115JB vis-à-vis loss ...

July 24, 2023

Case Laws Income Tax AT

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