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Income Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

MAT applicability to the assessee Banking Companies u/s 115JB - ...

Income Tax

January 30, 2020

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

  2. Minimum Alternate Tax (MAT) - Sec.115JB cannot be applied to the banking company. - AT

  3. MAT u/s 115JB - assessee is entitled to reduce an amount on account of withdrawal from the provision for ESOP from the taxable book profit in the working of MAT - AT

  4. Interest paid to bank disallowed – Applicability of section 43B - merger of non-scheduled bank with scheduled bank - e provisions of section 43B clearly apply after the merger - AT

  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. MAT - Provision for bad and doubtful debts are required to be added to book profit as per clause (i) of explanation [1] to subsection [2] of section 115JB - AT

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  8. Rectification u/s 154 - MAT applicability u/s 115JB on banking companies - We are inclined to allow the grounds of appeal raised by the assessee even though the...

  9. Applicability of MAT section 115JB to the assessee being a Banking Company - there is not a single decision of the Jurisdictional High Court or even of any other Hon’ble...

  10. MAT computation u/s 115JB - unabsorbed depreciation adjustment - the brought forward loss or unabsorbed depreciation as per the books and as per the provisions of...

 

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