#section 115JB
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710 articlesIncome Tax
Income Tax
When a receipt is not in the character of income it cannot form part of book profit U/s. 115JB
Income Tax
Income Tax
Section 115JB pre amendment by Finance Act, 2012 not applicable to banking, insurance & electricity cos
Income 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
Income Tax
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
Income Tax
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
Income Tax
Income Tax
