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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

MAT Computation u/s 115JB - deduction of agriculture income - ...

Income Tax

January 5, 2020

MAT Computation u/s 115JB - deduction of agriculture income - income from tea growing & manufacturing business - Amount of 40% of the revised composite income as per computation of income by the AO allowed to be deducted u/s 115JB

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  1. MAT - Agriculture income - sale of tea plant - Since these two items are of agricultural income it should be allowed as deduction while computing income u/s. 115JB ...

  2. Computing MAT liability under the provisions of sec.115JB, deduction u/s 80HHC shall be allowed after setting off losses suffered on export of trading goods - AT

  3. MAT, 115JB, brought forward loss become NIL during AY but deduction from book profit allowed on closing balance of PY

  4. MAT computation u/s 115JB - Action of AO including the agriculture income for the purpose of MAT is not correct - Firstly, there was no mistake in the original orders...

  5. Book adjustments u/s 115JB - Insurance company - Minimum alternate tax (MAT) - these companies cannot be treated differently for the purpose of sec. 115JB - provisions...

  6. Agriculture income - composite income - Rule 8 - business of growing, manufacturing and selling of tea - 60% of Premium on import licence, Sale of Scrap, Misc. Garden...

  7. MAT applicability - Provisions of sec.115JB are not applicable to the banking company - AT

  8. Kerala State Electricity Board is not liable to tax under MAT provisions - 115JB

  9. MAT is paid, additions were made to regular income, penalty not levied – 115JB, 271(1)(c)

  10. MAT applicability to the assessee Banking Companies u/s 115JB - the provisions of Section 115JB(2) of the Act do not apply to the Banking companies.

 

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