#Book Profit
Log in to FollowEvery article filed under the “Book Profit” tag — analysis, news and updates.
73 articlesIncome Tax
Income Tax
Profit may be the key condition for levying MAT in the final draft of the DTC
Income Tax
Income Tax
Applicability of MAT on Revaluation Reserve credited to profit and loss account
Income Tax
Income Tax
Revision under section 263 of IT Act, 1961 is not reassessment
Income Tax
Income Tax
Ministry defends MAT based on gross assets on the ground of efficiency and equity
Income Tax
Income Tax
Implications of the draft code
Income Tax
Income Tax
Accounting and Provisions of Minimum Alternate Tax (MAT)
Corporate Law
Corporate Law
LLPs clarification required on capital gain & stamp duty on coversion
Income Tax
Income Tax
Provision for Gratuity not to be added to calculate book profit U/s. 115JB of the Income-tax Act
Income Tax
Income Tax
Interest to Partners is allowable even if there is no book profit
Income Tax
Income Tax
For Calculation of Book Profit u/s. 115JB profit need to be increased by deferred tax and the provision thereof, if debited to profit and loss account
Income Tax
Income Tax
The assessee is entitled to take advantage of reassessment proceedings to re-raise issues that have not attained finality
Income Tax
Income Tax
Allowability of Deduction U/s. 42 of Income Tax Act for Determining Book Profit u/s. 115JA
Income Tax
Income Tax
S.115JA Provision for Bad & Doubtful Debts cannot be added to Book profits
Income Tax
Income Tax
