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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 rule: changes in asset or liability values on demerger are ignored for MAT computation.</h1> Where a resulting company records assets and liabilities of a demerged undertaking at values different from those in the demerged company's books immediately before demerger, any change in such recorded values shall be ignored for the purpose of computing the resulting company's book profit under Section 115JB(2B).

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