MAT - Assessment of book profit u/s.115JB as per original return ...

Income Tax

August 21, 2015

MAT - Assessment of book profit u/s.115JB as per original return instead of the revised one - assessee’s revised return seeking to re-compute its book profit deserves to be examined as per law - AT

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MAT - Assessment of book profit u/s.115JB as per original return ...

Income Tax

August 21, 2015

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MAT computation - exclusion of income of SEZ unit while computing Book Profit u/s 115JB - book profit computed under section 115JB will not include income of SEZ Unit - AT

MAT - Provision for bad and doubtful debts are required to be added to book profit as per clause (i) of explanation [1] to subsection [2] of section 115JB - AT

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

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Minimum Alternate Tax (MAT) u/s 115JB - interpretation - reduction of exempted income u/s 80-IB from book profit u/s 115JB - not allowed - HC

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