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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

MAT - Computation of book profit u/s. 115JB - lease rent ...

Income Tax

May 4, 2016

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

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

  2. MAT computation - adding back Rent equalisation reserve to the book profits - AS 19 is not applicable to lease of immovable property. - AO rightly added back the rent...

  3. Unascertained liability cannot be excluded in the provision of gratuity for the computation of book profit under section 115JB - HC

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