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MAT Calculation: Loss in Section 205(1)(b) of Companies Act is Post-Depreciation. Key for Unabsorbed Depreciation and Business Loss.

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Full Text of the Document

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....Computation of MAT - Entitlement for unabsorbed depreciation - Unabsorbed business loss - the term 'loss' as occurring in clause (b) of the proviso to Section 205 (1) of the Companies Act has to be understood and read as the amount arrived at after taking into account the depreciation - HC....

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