https://www.taxtmi.com/highlights?id=52067 MAT u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is certainly an ascertained liability, hence, cannot be treated as unascertained liability. Therefore, it is not covered under Explanation–1(c) to section 115JB(2) - AT en-us Sat, 29 Feb 2020 11:30:39 +0530 Sat, 29 Feb 2020 11:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52067 MAT u/s 115JB - adjustments to Book profit - wealth tax liability does not come within the purview of Explanation–1(a) to section 115JB(2) - Wealth tax payable is certainly an ascertained liability, hence, cannot be treated as unascertained liability. Therefore, it is not covered under Explanation–1(c) to section 115JB(2) - AT Highlights Income Tax Sat, 29 Feb 2020 11:30:39 +0530 https://www.taxtmi.com/highlights?id=52067