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    Income Tax

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

    Wealth tax provision not an unascertained liability u/s 115JB; excluded from MAT book profit calculation.

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    Income TaxMarch 30, 2015Case LawsAT

    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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