#section 115JB
Log in to FollowEvery article filed under the “section 115JB” tag — analysis, news and updates.
652 articlesIncome Tax
Income Tax
Audit Objection cannot be basis of AO’s ‘Reasons to Believe’ after lapse of time period of 6 Years
Income Tax
Income Tax
Section 115JB doesn’t apply to foreign company
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 CSR Expenses to book profit disclosed in audited accounts not justified
Income Tax
Income Tax
Time barred Section 115JB effect cannot be given by way of appeal effect
Income Tax
Income Tax
Addition of disallowed prior period expenses not permitted in book profit computation
Income Tax
Income Tax
Actual write off not hit by clause (i) of Explanation to Section 115JB
Income Tax
Income Tax
Carbon Credits is capital receipt not exigible to tax under Normal & MAT
Income Tax
Income Tax
Section 154 cannot be invoked for Applicability of section 14A to section 115JB provisions
Income Tax
Income Tax
Profit from sale of agricultural land not includible while computing book profit
Income Tax
Income Tax
Section 14A disallowance not considerable for Book Profit computation
Income Tax
Income Tax
