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Recomputation of book profit u/s.115JB - MAT - Unless an assessee can show that depreciation was provided, by spreading 95% of the original cost, on the specified period, a claim in excess of what is set out in Schedule XIV of the Companies Act, 1956 cannot be allowed. - Tri

Income Tax
May 17, 2018

Recomputation of book profit u/s.115JB - MAT - Unless an assessee can show that depreciation was provided, by spreading 95% of the original cost, on the specified period, a claim in excess of what is set out in Schedule XIV of the Companies Act, 1956 cannot be allowed. - Tri

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