Section 115JA: Provision for Doubtful Debts on Advances to Sister Concern Excluded from MAT Calculation.

Book Adjustments u/s 115JA - Minimum Alternate Tax (MAT) - Provision for doubtful debts - entire provision represented advances towards sister concern and not trade debts - not stand covered by clause (c) of the explanation to Section 115JA(2) - HC .....

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