https://www.taxtmi.com/caselaws?id=220008 The Tribunal upheld the addition of Rs. 3,70,000 to the book profit for Minimum Alternate Tax (MAT) calculation under section 115JB of the Income Tax Act, 1961, dismissing the appeal of the assessee against the order under section 143(3) for Assessment Year 2008-09. The Tribunal found that the agreed addition was part of the net profit shown in the accounts, thus confirming the correctness of the adjustment made by the Assessing Officer. en-us Tue, 23 Oct 2012 00:00:00 +0530 Sat, 05 Jan 2013 09:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220008 The Tribunal upheld the addition of Rs. 3,70,000 to the book profit for Minimum Alternate Tax (MAT) calculation under section 115JB of the Income Tax Act, 1961, dismissing the appeal of the assessee against the order under section 143(3) for Assessment Year 2008-09. The Tribunal found that the agreed addition was part of the net profit shown in the accounts, thus confirming the correctness of the adjustment made by the Assessing Officer. Case-Laws Income Tax Tue, 23 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220008