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Mat calculation

This query is : Resolved 
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(Querist)
02 April 2012 DEAR ALL ,

LET ME KNOW THAT HOW SHOULD I CALCULATE MAT AS PER SECTION 115JB AND NEW BUDGET.
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CA Kishore Tallam

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CA Kishore Tallam (Expert)
02 April 2012 There is only difference between MAT Calculation as per existing provisions and Budget.
The Company needs to add gain on disposal of a revalued asset to Book Profit if it has directly taken the gain to reserves.

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