#section 115JB
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652 articlesIncome Tax
Income Tax
Section 14A provisions cannot be imported into MAT provisions
Income Tax
Income Tax
Section 115JB applies to banking companies after 2012 amendment
Income Tax
Income Tax
Section 115JB is applicable to insurance companies with effect from 01.04.2003
Income Tax
Income Tax
ITAT deletes Addition of sales tax incentive receipt in case of RIL
Income Tax
Income Tax
Deferred tax Considered under MAT as per 115JB?
Income Tax
Income Tax
Additional claim can be made before ITAT despite no such claim in Return of Income
Income Tax
Income Tax
Indexed cost of acquisition can be reduced to compute book profits U/s. 115JB
Income Tax
Income Tax
No Section 271(1)(c) Penalty on Income Taxed u/s 115JB Before AY 2016-17
Income Tax
Income Tax
Section 115JB Doesn’t Envisage Enhancement of Taxable Profits by Adding Loss incurred in Redemption of MF
Income Tax
Income Tax
HC confirms presumption of investments out of interest-free funds
CA, CS, CMA
CA, CS, CMA
Minimum Alternate Tax (MAT) for Ind AS 115 complaint companies
Income Tax
Income Tax
Section 234B & 234C Interest on Book Profit Not Justified
Income Tax
Income Tax
No Section 234B Interest for Advance Tax Shortfall due to Retrospective Amendment
Income Tax
Income Tax
