#section 115JB
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652 articlesIncome Tax
Income Tax
Entire capital gains have to be included without computing benefits of indexation while computing 'book profits'
Income Tax
Income Tax
Transfer to special reserve U/s. 45-IC of RBI Act is a part of book profit U/s. 115JB
Income Tax
Income Tax
Concept of indexation while computing the LTCG cannot be imported to the computation of book profit u/s. 115JB
Income Tax
Income Tax
Assessee not bound by Quantum of Admission during assessment proceedings if same not offered in ROI
Income Tax
Income Tax
MAT: Retrospective Tax Is Back?
Income Tax
Income Tax
MAT provisions in s. 115JB do not apply to foreign companies
Income Tax
Income Tax
Provision for doubtful debts not required to be add back to arrive at book profit u/s 115JA
Income Tax
Income Tax
Whenever order of Re-assessment is passed, Period of Limitation will start from the date of Re-assessment order and not from Original Assessment order
Income Tax
Income Tax
MAT / Book Profit- Exclusion of Share of Profit from AOP & Capital Gain of FII
Income Tax
Income Tax
If Assessee is taxed under ‘MAT’ to ‘MAT’ – No Escapement, No Reopening
Income Tax
Income Tax
Rebate of STT paid u/s 88E available against tax calculated u/s 115JB
Income Tax
Income Tax
Interest Us/ 234B & 234C payable on failure to pay advance tax in respect of tax payable u/s 115JA/115JB
Income Tax
Income Tax
Adjustment in book profit for depreciation not permissible in depreciation amount is certified by the auditor
Income Tax
Income Tax
