https://www.taxtmi.com/highlights?id=30776 MAT - Taxability of book profits of the merged entity - book profits u/s 115JB - Pursuant to the merger, M/s HPLCL does not exist in the eyes of law. - department cannot be unjustly enriched by the taxes paid by M/s HPLCL based on standalone financials - AT en-us Sat, 13 Aug 2016 12:48:29 +0530 Sat, 13 Aug 2016 12:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30776 MAT - Taxability of book profits of the merged entity - book profits u/s 115JB - Pursuant to the merger, M/s HPLCL does not exist in the eyes of law. - department cannot be unjustly enriched by the taxes paid by M/s HPLCL based on standalone financials - AT Highlights Income Tax Sat, 13 Aug 2016 12:48:29 +0530 https://www.taxtmi.com/highlights?id=30776