MAT - When a part of the said provision is reversed in the subsequent year and credited to the profit...

MAT - When a part of the said provision is reversed in the subsequent year and credited to the profit and loss account, that should not go to add to the book profits u/s 115JB of the Act. If it is so done, then the assessee would be unwarrantedly be invited with double taxation u/s 115JB - AT .....

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