Advance Against Depreciation - MAT u/s 115JB - AAD is income ...

Advance Against Depreciation Excluded from MAT Calculations u/s 115JB; Not Part of Income Stream.

June 21, 2013

Case Laws Income Tax AT

Advance Against Depreciation - MAT u/s 115JB - AAD is income received in advance - the amount did not enter the stream of income - clause (b) of the Explanation 1 is not applicable to AAD - AT

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Advance Against Depreciation - MAT u/s 115JB - AAD is income ...

Advance Against Depreciation Excluded from MAT Calculations u/s 115JB; Not Part of Income Stream.

June 21, 2013

Case Laws Income Tax AT

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