Computing the book profit u/s 115JB - MAT - additional ...

Court Rules Assessing Officer Cannot Adjust Book Profit After Auditor Certification u/s 115JB Depreciation Change.

June 5, 2015

Case Laws Income Tax AT

Computing the book profit u/s 115JB - MAT - additional depreciation arisen as a result of change in the method of depreciation from Straight Line method (SLM) to Written Down Value (WDV) - once the amount of depreciation actually debited to the profit and loss account is certified by the auditors, AO cannot make book adjustment - AT

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Computing the book profit u/s 115JB - MAT - additional ...

Court Rules Assessing Officer Cannot Adjust Book Profit After Auditor Certification u/s 115JB Depreciation Change.

June 5, 2015

Case Laws Income Tax AT

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