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    <title>Minimum Alternate Tax (MAT) Calculation Includes Debenture Redemption Reserve u/ss 115JA/115JB of Income Tax Act.</title>
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    <description>Computation of MAT - Addition on debenture redemption reserve fund - adjustments to book profit u/s. 115JA/ 115JB - the amount set aside to redeem debentures must be treated as a known liability and cannot be considered to be a reserve - cannot an treated as unascertained liability.</description>
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      <description>Computation of MAT - Addition on debenture redemption reserve fund - adjustments to book profit u/s. 115JA/ 115JB - the amount set aside to redeem debentures must be treated as a known liability and cannot be considered to be a reserve - cannot an treated as unascertained liability.</description>
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