Hi
While calculating book profit for the purpose of MAT calculation, whether defferred tax should be adjusted ??
Whether defferred tax can be considered as provision for income tax
Menu
Book Profit Calculation
Replies (5)
No adjustment shall be done with respect to deferred tax . Please refer section 115JB of the Income tax Act .
please explain me whether it is a provision for income tax
no its not provision
provision for deffered tax liab. should disallow,its a disputed matter no sc decision made on so it will be preferrable to dissallow
ADFDFDFDFDSGFGFDGFDGFD
please refer section 115JB of IT act, 1961
Recent Threads
- Can I claim benefit under 54F if I sell my equity
- Income tax refund 25/26
- Who is responcible to pay GST Liability (If Servi
- Excess Payment on RCM
- AOC4 auto population of previous year data
- Exports against INR PO payable by Domestic Company
- Which websites are best for government exam prepar
- TDS on maturity payment of LIC of india
- ITR2 Gold ETF short and long term
- Query under faceless assessment
Related Threads
CAclubindia
