https://www.taxtmi.com/highlights?id=44139 MAT - computation of book profit u/s 115JB - The claim of the assessee that the starting point of computation of ‘book profit‘ under Sec. 115JB should be the profit as per the profit & loss account after making all provisions, transfers to various reserves, appropriations and transfer from various reserves does not find any support from the mandate of law. en-us Mon, 28 Jan 2019 07:50:55 +0530 Mon, 28 Jan 2019 07:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44139 MAT - computation of book profit u/s 115JB - The claim of the assessee that the starting point of computation of ‘book profit‘ under Sec. 115JB should be the profit as per the profit & loss account after making all provisions, transfers to various reserves, appropriations and transfer from various reserves does not find any support from the mandate of law. Highlights Income Tax Mon, 28 Jan 2019 07:50:55 +0530 https://www.taxtmi.com/highlights?id=44139