#section 115JB
Log in to FollowEvery article filed under the “section 115JB” tag — analysis, news and updates.
652 articlesIncome Tax
Income Tax
‘Marked to market loss’ not being notional loss is allowable expenditure
Income Tax
Income Tax
Amount spent on clinical trials outside approved-in-house facility eligible for weighted deduction u/s 35(2AB)
Income Tax
Income Tax
Disallowance u/s 14A cannot be subject matter of disallowance under 115JB
Finance
Finance
Pre-Budget 2023 Thoughts- Expectations of Startup Companies
Income Tax
Income Tax
Addition of SEZ book profits while computing book profits u/s 115JB is unsustainable
Income Tax
Income Tax
Exclude CSR expenses to book profit for computing book profit u/s 115JB
Income Tax
Income Tax
Provision for leave encashment and gratuity is allowable in book profit computed u/s 115JB
Income Tax
Income Tax
Advance from customers cannot be added in computation of Book Profit
Income Tax
Income Tax
Sales tax subsidy is capital receipt and not part of book profit u/s 115JB
Income Tax
Income Tax
Interest subsidy not being income has to be excluded while computing book profits u/s 115JB
Income Tax
Income Tax
Section 115JB benefit Not Available When Net Worth of Sick company Turns Positive
Income Tax
Income Tax
Adjustment for disallowance u/s 14A to book profits u/s 115JB is untenable
Income Tax
Income Tax
No penalty for Adjustment in book profit due to disallowance of depreciation under MAT provisions
Income Tax
Income Tax
