https://www.taxtmi.com/highlights?id=71065 MAT - determination of Book-Profits u/s 115JB vis-à-vis loss suffered by the assessee on loss on investments - when gains on sale of investments were to be excluded being capital receipts, naturally, the book profits are to be increased by similar losses incurred on sale of investments - Additions confirmed - AT en-us Mon, 24 Jul 2023 10:03:35 +0530 Wed, 26 Jul 2023 11:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71065 MAT - determination of Book-Profits u/s 115JB vis-à-vis loss suffered by the assessee on loss on investments - when gains on sale of investments were to be excluded being capital receipts, naturally, the book profits are to be increased by similar losses incurred on sale of investments - Additions confirmed - AT Highlights Income Tax Mon, 24 Jul 2023 10:03:35 +0530 https://www.taxtmi.com/highlights?id=71065