Share Warrant Forfeiture: Adjust Notes in Accounts for Book Profit Calculation u/s 115JB for MAT Compliance.

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....Minimum Alter Tax (MAT) - Forfeiture of share warrants being a capital receipt - adjustment need to be made to the disclosures made in the notes on accounts forming part of the profit and loss account of the assessee and the profits arrived after such adjustment, should be considered for the purpose of computation of book profits u/s 115JB - AT....