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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

MAT - Once there is no possibility for preparing the accounts in ...


Section 115JB of Income Tax Act not applicable if accounts can't follow Parts II & III of Schedule VI, Companies Act.

May 10, 2016

Case Laws     Income Tax     AT

MAT - Once there is no possibility for preparing the accounts in accordance with the part II & II of Schedule VI of Companies Act then the provisions of sec. 115JB cannot be forced - AT

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