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1. MAT - Rectification of mistake - Deduction of prior period items from book profit - section 115JA - HC

2. Addition of provision made for doubtful debts while computing book profit u/s 115JA - Minimum alternate tax (MAT) - Said amount is to be added to the book profit - HC

3. MAT computation - the assessee's lease equalisation charges have to be added to its book profits under section 115JA - AT

4. MAT u/s 115JB - assessee is entitled to reduce an amount on account of withdrawal from the provision for ESOP from the taxable book profit in the working of MAT - AT

5. Levying MAT u/s 115JB - 100% reduction of the profit u/s. 80IB(10) - while computing the book profit u/s. 115JB appellant had reduced it from book profit and claimed...

6. Deduction u/s 80HHE of the Act – profit of the eligible business to be considered and not profit of all the business to be considered - AT

7. SC dismissed the SLP against the order of HC - The issue involved was penalty on account of adjustments to book profit by AO u/s 115JB - Minimum Alternate Tax (MAT)

8. Computation of Minimum Alternate Taxation (MAT) u/s 115JA - Assessee is entitled to reduce from its book profits, the profits derived from its CPPs, in determining tax...

9. Deduction u/s 80O or 80HHE - one cannot make Section 80-O as an alternate to an allowability of the deduction under Section 80HHE for the purpose of better tax deduction - HC

10. 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...