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MAT ADJUSTMENT

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11 October 2010 will Exch. loss booked in relation to Purchase of Imported Machinery be added back to Profit while making MAT Adjustments u/s 115JB of the I.T. ACT????
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
11 October 2010 Exchange loss on account of machinery imported will not come in profit and loss account.Therefore, question of adjustment for 115JB does not arise.
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