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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

MAT computation - the assessee's lease equalisation charges ...

Income Tax

October 15, 2015

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

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  1. MAT - Computation of book profit u/s. 115JB - lease rent equalization charge cannot be said to be an unascertained liability - AT

  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

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  7. MAT - Deduction u/s 80HHE to be worked out on the basis of adjusted book profit u/s 115JA - SC

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