https://www.taxtmi.com/highlights?id=67186 MAT - Book Profit - Deemed income relating to certain companies u/s 115JA - addition of amount towards provision for doubtful advance to the book profit - The Tribunal therefore ought to have examined the issue in the light of the inserted Clause (g) to Explanation Sub-Section 2 to Section 115JA of the Act with effect from 1.4.1998 vide Finance (No.2) Act, 2009 which was relevant for the present case. - HC en-us Sat, 17 Dec 2022 13:21:17 +0530 Sat, 17 Dec 2022 13:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67186 MAT - Book Profit - Deemed income relating to certain companies u/s 115JA - addition of amount towards provision for doubtful advance to the book profit - The Tribunal therefore ought to have examined the issue in the light of the inserted Clause (g) to Explanation Sub-Section 2 to Section 115JA of the Act with effect from 1.4.1998 vide Finance (No.2) Act, 2009 which was relevant for the present case. - HC Highlights Income Tax Sat, 17 Dec 2022 13:21:17 +0530 https://www.taxtmi.com/highlights?id=67186