#Minimum Alternate Tax
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197 articlesIncome Tax
Income Tax
MAT Credit Short Notes and Presentation in Financial Statements
Income Tax
Income Tax
Penalty u/s 271(1)(c) not leviable as tax was payable on book profits u/s 115JB
Income Tax
Income Tax
Advance from customers cannot be added in computation of Book Profit
Income Tax
Income Tax
Receipt not in character of Income to not form part of book profit under Section 115JB
Income Tax
Income Tax
Sales tax & excise duty subsidy is capital receipts & not taxable
Income Tax
Income Tax
Section 14A disallowance not considerable in Section 115JB book profit computation
Income Tax
Income Tax
MAT Credit eligible on Surcharge, Education Cess & Additional Surcharges
Income Tax
Income Tax
Addition of disallowed prior period expenses not permitted in book profit computation
Income Tax
Income Tax
Carbon Credits is capital receipt not exigible to tax under Normal & MAT
Income Tax
Income Tax
Section 14A disallowance not considerable for Book Profit computation
Company Law
Company Law
Importance of Minimum Alternate Tax In Tackling Tax Avoidance
Income Tax
Income Tax
MAT (Minimum Alternative Tax Section 115JB)
Income Tax
Income Tax
Provisions of section 115JB not applicable to banking company
Income Tax
Income Tax
