Assessing Officer Can Scrutinize Accounts for Compliance with Companies Act, 1956 u/s 115JB MAT Provisions. https://www.taxtmi.com/highlights?id=3508 MAT - 115JB - AO has powers to go behind the accounts and see whether same have been prepared in accordance with the requirements of Part II and Part III of Schedule VI of the Companies Act, 1956. - AT en-us Thu, 26 Apr 2012 10:54:25 +0530 Thu, 26 Apr 2012 10:54:25 +0530 TaxTMI RSS Generator Assessing Officer Can Scrutinize Accounts for Compliance with Companies Act, 1956 u/s 115JB MAT Provisions. https://www.taxtmi.com/highlights?id=3508 MAT - 115JB - AO has powers to go behind the accounts and see whether same have been prepared in accordance with the requirements of Part II and Part III of Schedule VI of the Companies Act, 1956. - AT Highlights Income Tax Thu, 26 Apr 2012 10:54:25 +0530 https://www.taxtmi.com/highlights?id=3508