Interest Income and Deductions in MAT Book Profit Computation u/s 115JA: Key Tax Implications.

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....Computation of book profit - MAT u/s 115JA - Treatment of interest income for the purpose of section 80IA and thereafter book adjustment u/s 115JA - there was a nexus with the interest paid to the interest earned - eligible for deduction u/s 80IA - AT....