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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

MAT - When a part of the said provision is reversed in the ...

Income Tax

April 28, 2017

MAT - When a part of the said provision is reversed in the subsequent year and credited to the profit and loss account, that should not go to add to the book profits u/s 115JB of the Act. If it is so done, then the assessee would be unwarrantedly be invited with double taxation u/s 115JB - AT

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