#section 115JB
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652 articlesIncome Tax
Income Tax
Whether MAT applicable to share of a company in income of a joint venture business
Income Tax
Income Tax
Transfer pricing adjustment is not one of the adjustments contemplated under Explanation 1 Section 115JB(2)
Income Tax
Income Tax
Reg. Penalty in cases where despite addition tax payable under MAT Provisions is higher than under Normal Provisions
Income Tax
Income Tax
Disallowance u/s 14A while computing book profit u/s 115JB permitted, covered in explanation to Sec.115JB (2)
Income Tax
Income Tax
MAT provision applicable on banking companies only prospectively w.e.f. AY 2013-14 onwards
Income Tax
Income Tax
No deviation in Book profit u/s 115JB permitted from profit & loss A/c except permissible adjustments
Income Tax
Income Tax
Profit Exempt U/s. 10AA not to be included in calculation of Book Profit U/s. 115JB
Income Tax
Income Tax
Depreciation cannot be allowed forcefully if not claimed by Assessee
Income Tax
Income Tax
Gain on transfer of capital assets to wholly own subsidiary is not INCOME at all in Income Tax Act. Hence, even MAT is not applicable
Income Tax
Income Tax
MAT not appliable on FIIs/FPIs for the Period Prior to 01.04.2015
Income Tax
Income Tax
AO cannot make adjustment to book profits certified by auditors to be computed as per prescribed accounting norms
Income Tax
Income Tax
MAT u/s 115JB – no more a complete code?
Income Tax
Income Tax
Only fees paid to Registrar is capital expenditure, other expense incurred in relation to issue covered u/s 35D
Income Tax
Income Tax
