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    Income Tax

    MAT computation - share of profit from the partnership firm was...

    Proposal to Exclude Partnership Profit from Book Profits in MAT Calculation u/s 115JB of Income Tax Act.

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    Income TaxFebruary 14, 2020Case LawsAT

    MAT computation - share of profit from the partnership firm was sought to be excluded while computing the book profits u/s.115JB by treating it as capital receipt - the amount received from partnership firm in the sum requires to be reduced while calculating the book profits u/s.115JB.

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