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    <title>Joint Venture Income Excluded from Book Profit Calculation u/s 115JB; Amendment Deemed Retrospective.</title>
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    <description>MAT - adjustment made in the book profit computed U/s 115JB in respect of share of the assessee in the income of the joint venture - whether the share of profit from AOP/Joint Venture shall be excluded for the computation of book profit U/s 115JB? - Held Yes - The amendment is retrospective in nature.</description>
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      <title>Joint Venture Income Excluded from Book Profit Calculation u/s 115JB; Amendment Deemed Retrospective.</title>
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      <description>MAT - adjustment made in the book profit computed U/s 115JB in respect of share of the assessee in the income of the joint venture - whether the share of profit from AOP/Joint Venture shall be excluded for the computation of book profit U/s 115JB? - Held Yes - The amendment is retrospective in nature.</description>
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