https://www.taxtmi.com/highlights?id=30300 MAT calculation u/s 115JB - it is also not the case of the assessee that the revaluation reserve which has been created is not a mere book adjustment entry but on the contrary has resulted into actual cash inflow and that it represents realized gains - assessee in the garb of issue of bonus shares has distributed the unrealized gains - additions confirmed - AT en-us Thu, 14 Jul 2016 11:41:51 +0530 Thu, 14 Jul 2016 11:41:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30300 MAT calculation u/s 115JB - it is also not the case of the assessee that the revaluation reserve which has been created is not a mere book adjustment entry but on the contrary has resulted into actual cash inflow and that it represents realized gains - assessee in the garb of issue of bonus shares has distributed the unrealized gains - additions confirmed - AT Highlights Income Tax Thu, 14 Jul 2016 11:41:51 +0530 https://www.taxtmi.com/highlights?id=30300