https://www.taxtmi.com/highlights?id=47196 MAT computation u/s 115JB - AS 13 - insofar as the provision for diminution of value of investment is concerned, the same has actually been reduced from the asset side of the balance sheet and, therefore, is in the nature of a write off, same cannot be added to the book profit u/s 115JB(2)(i) en-us Sat, 15 Jun 2019 07:50:59 +0530 Sat, 15 Jun 2019 07:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47196 MAT computation u/s 115JB - AS 13 - insofar as the provision for diminution of value of investment is concerned, the same has actually been reduced from the asset side of the balance sheet and, therefore, is in the nature of a write off, same cannot be added to the book profit u/s 115JB(2)(i) Highlights Income Tax Sat, 15 Jun 2019 07:50:59 +0530 https://www.taxtmi.com/highlights?id=47196