#Book Profit
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73 articlesIncome Tax
Income Tax
Rejection of books of Accounts – Section 145(3) – Issues & Case Laws
Income Tax
Income Tax
S.115JB Provision for doubtful debt to be added to Book Profit for MAT Calculation
Income Tax
Income Tax
Retrospective Amendment to s. 115JB vide FA 2009 is not ultra vires or unconstitutional
Income Tax
Income Tax
Bonus Provision under Payment of Bonus Act,1965 is ascertained liability for MAT calculations
Income Tax
Income Tax
Download Automatic MAT Calculator in Excel Format with Case Laws
Income Tax
Income Tax
Provision for site restoration expense on the basis of scientific method carried out by an independent agency eligible for deduction in book profit
Income Tax
Income Tax
S.115JB P/L a/c prepared under regulatory Acts to be basis for computing book profit for insurance,banking,electricity company
Income Tax
Income Tax
Business losses carried forward beyond a period of eight years could be deducted in computing the book profit
Income Tax
Income Tax
Prior period expenses not to be deducted while computing book profit for the purposes of section 115JA
Income Tax
Income Tax
B/F losses for making adjustment to book Profit U/s. 115JB means losses on last day of immediately preceding year
Income Tax
Income Tax
Applicability of Interest U/s. 234 on tax calculated on book profits under Section 115JA
Income Tax
Income Tax
Long term capital gain cannot be excluded from net profit for purpose of computing book profit under section 115JB
Income Tax
Income Tax
Provision made for bad and doubtful debts to be included in the ‘Book Profit’ for the purpose of MAT
Income Tax
Income Tax
