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Income Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

MAT - Addition regarding wealth tax liability under the ...

Income Tax

March 30, 2015

MAT - Addition regarding wealth tax liability under the provisions of section 115JB treating the provision for wealth tax as unascertained liability - wealth tax liability provision is not covered under Expln- 1(a) to Sec.115JB(2) - AT

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  1. Computation of MAT tax liability - the tax liability arising under normal provisions of the Act and u/s 115JB of the Act should be compared before allowing rebate u/s 88E - AT

  2. MAT u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is...

  3. MAT - Addition of the provision for Wealth Tax - Book Profit - there was no such provision for making the addition with regard to wealth tax, therefore, the A.O could...

  4. Book adjustments u/s 115JB - Insurance company - Minimum alternate tax (MAT) - these companies cannot be treated differently for the purpose of sec. 115JB - provisions...

  5. Kerala State Electricity Board is not liable to tax under MAT provisions - 115JB

  6. Computing MAT liability under the provisions of sec.115JB, deduction u/s 80HHC shall be allowed after setting off losses suffered on export of trading goods - AT

  7. Tax liability due to MAT u/s 115JB is subject to advance tax and in case of failure to deposit advance tax, interest u/s 234B is payable - SC

  8. Addition u/s 14A r.w.r. 8D - Addition under special provision u/s 115JB - Minimum Alternate Tax (MAT) - the case revolved around the disallowance made under Section 14A...

  9. MAT is paid, additions were made to regular income, penalty not levied – 115JB, 271(1)(c)

  10. MAT applicability - Provisions of sec.115JB are not applicable to the banking company - AT

 

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