#section 115JB
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710 articlesIncome Tax
Income Tax
No penalty for Adjustment in book profit due to disallowance of depreciation under MAT provisions
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Income Tax
Receipt not in character of Income to not form part of book profit under Section 115JB
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Income Tax
Audit Objection cannot be basis of AO’s ‘Reasons to Believe’ after lapse of time period of 6 Years
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Income Tax
Section 115JB doesn’t apply to foreign company
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Sales tax & excise duty subsidy is capital receipts & not taxable
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Income Tax
Section 14A disallowance not considerable in Section 115JB book profit computation
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MAT Credit eligible on Surcharge, Education Cess & Additional Surcharges
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Income Tax
Addition of CSR Expenses to book profit disclosed in audited accounts not justified
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Income Tax
Time barred Section 115JB effect cannot be given by way of appeal effect
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Income Tax
Addition of disallowed prior period expenses not permitted in book profit computation
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Income Tax
Actual write off not hit by clause (i) of Explanation to Section 115JB
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Income Tax
Carbon Credits is capital receipt not exigible to tax under Normal & MAT
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Income Tax
Section 154 cannot be invoked for Applicability of section 14A to section 115JB provisions
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