Depreciation for MAT Book Profits Must Follow Companies Act, Not Income Tax Act, u/s 115JB.

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....MAT - computing the book profits u/s 115JB - The depreciation to be allowed while working the book profits is always as per the Companies Act and the depreciation should not be reduced as is done in the normal assessments by substituting the depreciation claimed under the Companies Act by the depreciation allowable under the Act. - AT....