MAT Calculation: Loss in Section 205(1)(b) of Companies Act is Post-Depreciation. Key for Unabsorbed Depreciation and Business Loss.

MAT Calculation: Loss in Section 205(1)(b) of Companies Act is Post-Depreciation. Key for Unabsorbed Depreciation and Business Loss. https://www.taxtmi.com/highlights?id=20514 Computation of MAT - Entitlement for unabsorbed depreciation - Unabsorbed business loss - the term 'loss' as occurring in clause (b) of the proviso to Section 205 (1) of the Companies Act has to be understood and read as the amount arrived at after taking into account the depreciation - HC en-us Thu, 30 Oct 2014 08:11:18 +0530 Thu, 30 Oct 2014 08:11:18 +0530 TaxTMI RSS Generator MAT Calculation: Loss in Section 205(1)(b) of Companies Act is Post-Depreciation. Key for Unabsorbed Depreciation and Business Loss. https://www.taxtmi.com/highlights?id=20514 Computation of MAT - Entitlement for unabsorbed depreciation - Unabsorbed business loss - the term 'loss' as occurring in clause (b) of the proviso to Section 205 (1) of the Companies Act has to be understood and read as the amount arrived at after taking into account the depreciation - HC Highlights Income Tax Thu, 30 Oct 2014 08:11:18 +0530 https://www.taxtmi.com/highlights?id=20514