Waived Interest from One-Time Settlement Excluded from MAT Book Profit Calculation u/s 115JB for Sick Companies.

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....MAT computation - Addition towards not deducting the waived interest amount of under ‘one time settlement’ for computing book profit u/s 115JB - sick industrial company - the assessee’s case falls under clause (vii) of explanation (1) to section 115JB - No additions.....