#section 115JB
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652 articlesIncome Tax
Income Tax
Section 14A disallowance cannot be added to net profit for computing book profits U/s. 115JB
Income Tax
Income Tax
MAT (Minimum Alternative Tax Section 115JB)
Income Tax
Income Tax
Beyond a period of 4 years, retrospective amendment to section 115JB cannot be a ground for reassessment
Income Tax
Income Tax
Provisions of section 115JB not applicable to banking company
Income Tax
Income Tax
Capital subsidy liable to be excluded from computation of book profit
Income Tax
Income Tax
Minimum Alternate Tax
Income Tax
Income Tax
No section 271(1)(c) penalty for Mere claim of wrong deduction
Income Tax
Income Tax
Receipt not in the nature of income cannot be included in book profits for MAT calculation
Income Tax
Income Tax
All about Form 29B – Section 115JB report for computing book profits of Company
Income Tax
Income Tax
Section 14A disallowance not to be added for computation of section 115JB Book Profit
Corporate Law
Corporate Law
CIT (A) cannot delve on any issue not arising from assessment order
Income Tax
Income Tax
Section 115JB: Receipt not in nature of income, cannot be included in book profits
Income Tax
Income Tax
Rationalisation of provisions of Minimum Alternate Tax (MAT)
Income Tax
Income Tax
