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The Tax Publishers2019 TaxPub(DT) 1398 (Mum-Trib) INCOME TAX ACT, 1961
Sections 14A & 115JB
Adjustment of disallowance under section 14A was not required to be made in Book Profits for the purpose of section 115JB.
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MAT - Book profit - Treatment of amount disallowed under section 14A -
AO while computing book profit under section 115JB made addition of amount disallowed section 14A. Held: Adjustment of disallowance under section 14A was not required to be made in book profits for the purpose of section 115JB.
Following:ACIT v. Vireet Investment (P.) Ltd. (2017) 82 Taxmann.com 415 (Del) : 2017 TaxPub(DT) 1760 (Del-Trib).
REFERRED :
FAVOUR : In assessee's favour
A.Y. : 2013-14
IN THE ITAT, MUMBAI BENCH
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