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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Penalty for adjustments to book profit under MAT - challenge dismissed and the impugned order remains operative.</h1> SLP dismissed against the High Court order concerning penalty imposed for adjustments to book profit made by the assessing officer under the Minimum ... SLP dismissed against the order of HC in the matter of COMMISSIONER OF INCOME-TAX Versus NALWA SONS INVESTMENTS LTD. [2010 (8) TMI 40 - DELHI HIGH COURT] - The issue involved was penalty on account of adjustments to book profit by AO u/s 115JB - Minimum Alternate Tax (MAT) The Supreme Court of India dismissed the special leave petition after condoning the delay. (2012 (5) TMI 150 - SC)

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