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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>Book profits adjustments under MAT exclude specific exempt incomes, depreciation, revaluation and business trust notional gains.</h1> Computation of book profits for MAT requires reducing specific items credited to profit and loss: withdrawals from reserves/provisions created by debiting profit and loss; exempt incomes credited to profit and loss; depreciation charged (excluding revaluation depreciation) and limited revaluation reserve withdrawals; share of profit from tax free AOP/BOI; certain foreign company incomes or capital gains on securities taxed below the specified threshold; notional gains or losses and transfers related to SPV shares and business trust units; royalty under the specified provision; tonnage tax company profits; deferred tax credited; and specified rules for carrying forward and setting off unabsorbed losses and depreciation.

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