Interest on Turnover Tax is Ascertained Liability, Not Added to Book Profit under IT Act Section 115J.

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....MAT computation - Book adjustments - Liability of interest on turnover tax - whether an allowable expenditure for computing book profit? - the provisions for interest on turnover tax is determined as an ascertained liability and once it is so, the same cannot be added to the book profit u/s. 115J - AT....