#section 115JB
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652 articlesIncome Tax

Income Tax
Employees Benefits provisions allowable in book profit computation
Income Tax

Income Tax
Share of profit from AOP cannot be added while computing section 115JB book profit
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Income Tax
Company cannot modify P&L adopted in AGM overlooking Auditor qualification
Income Tax

Income Tax
Section 115JB not applies to assessee governed by Special Acts & Rules
Income Tax

Income Tax
MTM loss is an actual and ascertained liability
Income Tax

Income Tax
Issues – Minimum Alternate Tax (MAT) – Section 115JB
Income Tax

Income Tax
MAT not payable on share income of member of AOP
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Income Tax
CBDT’s Measures For Reducing Litigation
Income Tax

Income Tax
Expenditure incurred to earn exempt Income computed u/s 14A can’t be added while computing Book Profit: ITAT
Income Tax

Income Tax
MAT Provisions U/s. Section 115JB not applicable to sick company
Income Tax

Income Tax
Amount disallowed u/s 14A cannot be added to arrive at book profit for MAT Calculation
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Income Tax
MAT not applicable to companies following accounting policies under Electricity Supply act
Income Tax

Income Tax
Relief from MAT liability to companies under corporate insolvency
Income Tax

Income Tax
