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Provisions for gratuity and leave encashment excluded from MAT calculation u/s 115JB; only unascertained liabilities added back.

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....Computation of MAT u/s 115JB - Addition towards delayed payment of gratuity and leave encashment - in computation of book profit only provision for unascertained liability is required to be added back. Provision for gratuity and leave encashment, being ascertained liabilities are not required to be added back to book profits u/s. 115JB - AT....

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