Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
MAT - Calculation of book profit u/s 115JB - A.O seems to have acted beyond the provisions laid down in Section 115JB and has made the adjustment to the book profits computed as per Companies Act, of the items not appearing in the explanation 1 of Section 115JB. A.O grossly erred in making the additions
MAT - Calculation of book profit u/s 115JB - A.O seems to have acted beyond the provisions laid down in Section 115JB and has made the adjustment to the book profits computed as per Companies Act, of the items not appearing in the explanation 1 of Section 115JB. A.O grossly erred in making the additions
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