#section 115JB
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710 articlesIncome Tax
Income Tax
SEZ profit not to be included in computation of Book Profit
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Income Tax
Prior to 1-4-2013 MAT Provision not applicable to insurance companies
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SEZ units continue to be exempt from MAT
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Additions cannot be deleted for a rectifiable mistake in one line of order
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S. 115JA Doubtful debts debited to the P&L Account has to be added for book profit
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Sec. 115JB – Interest capitalised cannot be added to book profit
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Assessee not entitled to deduction u/s. 54EC while computing book profit u/s. 115JB
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Nature of expense not changes due to treatment of same in books of account
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Period of limitation for CIT order u/s 263 for issue, which is not the subject matter of reassessment
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Despite concealment, no penalty u/s. 271(1)(c) if book profits assessed u/s. 115JB
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Failure of AO to consider book profit provisions renders assessment erroneous
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Amount withdrawn from revaluation reserve and credited to the Profit & Loss account cannot be reduced from the book prof
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Applicability of MAT on Revaluation Reserve
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