https://www.taxtmi.com/highlights?id=58075 Addition towards provision for premium on redemption of debentures to book profit u/s 115JB - adjustments to book profit - provision created for premium payable on redemption of debentures is ascertained liability and hence, it cannot be added to book profit u/s 115JB of the Income Tax Act, 1961. - AT en-us Sat, 22 May 2021 16:55:28 +0530 Sat, 22 May 2021 16:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58075 Addition towards provision for premium on redemption of debentures to book profit u/s 115JB - adjustments to book profit - provision created for premium payable on redemption of debentures is ascertained liability and hence, it cannot be added to book profit u/s 115JB of the Income Tax Act, 1961. - AT Highlights Income Tax Sat, 22 May 2021 16:55:28 +0530 https://www.taxtmi.com/highlights?id=58075