MAT u/s 115JB - Reversal of provision for bad debts - ...

Income Tax

October 24, 2020

MAT u/s 115JB - Reversal of provision for bad debts - Adjustments to Book Profit - the benefit of clause (i) of Explanation 1 to section 115JB (2) will not be available to the assessee if the book profit was not increased by the amount of provision made in the year of making the provision for whatever reason. - AT

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MAT u/s 115JB - Reversal of provision for bad debts - ...

Income Tax

October 24, 2020

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