#section 115JB
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710 articlesIncome Tax
Income Tax
FAQs on computation of book profit to levy MAT for Ind AS companies
Income Tax
Income Tax
Issues on implementation of MAT provisions for Ind AS companies
Income Tax
Income Tax
Modification in Circular related to Tax Effect for Appeal Filing
Income Tax
Income Tax
AO cannot review assessment order already framed vide section 154 rectification
Income Tax
Income Tax
AO has no power to review entire assessment order on debatable issues and to make additions in order U/s.154
Income Tax
Income Tax
Retention money cannot be treated as Income till performance of contractual obligations
Income Tax
Income Tax
Carry forward & set off of MAT credit where ten year period has expired on or before AY 2016-17
Income Tax
Income Tax
Treatment of IND AS Adjustments under MAT
Income Tax
Income Tax
Leave encashment provision based on actuarial valuation is not unascertained liability
Income Tax
Income Tax
Budget 2017 Rationalises MAT Provisions with Ind-AS
Income Tax
Income Tax
Computation of Book Profit for Ind AS Compliant Companies
Income Tax
Income Tax
Implementation of Ind AS & its impact on calculation of MAT
Income Tax
Income Tax
Framework for computation of book profit for MAT levy on Ind AS compliant companies
Income Tax
Income Tax
