#section 115JB
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652 articlesIncome Tax

Income Tax
Long term capital gain cannot be excluded from net profit for purpose of computing book profit under section 115JB
Income Tax

Income Tax
From assessment year 2001-02, provision for bad debts is to be added in book profit while computing book profit u/s 115JB
Income Tax

Income Tax
Provision made for bad and doubtful debts to be included in the ‘Book Profit’ for the purpose of MAT
Income Tax

Income Tax
Provisions of Minimum Alternate Tax (MAT) do not apply to Banking Companies
Income Tax

Income Tax
Banks are not liable to pay Minimum Alternative Tax (MAT) on Book Profit – ITAT Mumbai
Income Tax

Income Tax
Special Tax Benefits and Facilities in SEZs
Income Tax

Income Tax
Budget 2010 – Minimum Alternate Tax (MAT) Rate increased to 18%
Income Tax

Income Tax
