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ITAT:Assessee while computing ‘Book Profit’ u/s 115JB not…
SC:100 export profits deductible while calculation book profits u/s 115JB as…
ITAT: Reserve created on revaluation of asset under amalgamation not to be…
HC:Bad and doubtful debts not written off in P&L Account, liable to be…
ITAT:Capital gains credited to the P&L account, includible while computing…
SC:Right of MAT credit gets crystallized as soon as tax in paid under MAT
HC:MAT credit is advance tax by purposive interpretation of Sec 2(1)
HC:Capital gains to be included in computation of book profits u/s 115J
ITAT: MAT applicable on gains directly credited to capital reserve
ITAT:Capital gains forms part of book profit u/s 115JB
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Direct Tax
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Eye Share
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