Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
MAT - computation of book profits - the claim of the assessee being lower of unabsorbed depreciation and business loss deserves to be set off against the current year book profit in terms of the provisions of clause (iii) of Explanation-1 of Section 115JB(2) - AT
MAT - computation of book profits - the claim of the assessee being lower of unabsorbed depreciation and business loss deserves to be set off against the current year book profit in terms of the provisions of clause (iii) of Explanation-1 of Section 115JB(2) - AT
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