https://www.taxtmi.com/caselaws?id=801777 Section 115JB(5) preserves the application of other Income-tax Act provisions in MAT book-profit computation unless expressly excluded. Capital-gains exemption under section 54G, once accepted under normal provisions, must therefore be reflected in book profit because section 115JB contains no exclusion. Omission of the MAT adjustment in the return does not defeat relief arising from disclosed and accepted facts, particularly where the return form lacks a specific adjustment field. A return filed within the CBDT-extended period for belated returns does not independently bar the claim. No remand is required where eligibility and quantum were already accepted under normal computation. en-us Thu, 01 Oct 2026 00:00:00 +0530 Tue, 27 Oct 2026 12:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801777 Section 115JB(5) preserves the application of other Income-tax Act provisions in MAT book-profit computation unless expressly excluded. Capital-gains exemption under section 54G, once accepted under normal provisions, must therefore be reflected in book profit because section 115JB contains no exclusion. Omission of the MAT adjustment in the return does not defeat relief arising from disclosed and accepted facts, particularly where the return form lacks a specific adjustment field. A return filed within the CBDT-extended period for belated returns does not independently bar the claim. No remand is required where eligibility and quantum were already accepted under normal computation. Case-Laws Income Tax Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801777