Respected all,
There are different opinions on consideration of FBT and Deferred Tax while calculating Book Profit u/s 115JB.
Whether adding back of FBT and Deferred Tax is justified for the purpose of sec. 115JB?
Are there any case laws supporting the same?
Thanks in advance.
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Book Profit u/s 115JB
Replies (2)
The FBT and Deferred Tax should be added back while calculating the Book Profit u/s 115JB.
Regards,
Devendra Kulkarni
I do also have a similar opinion, but I want to know whether there are any Statutory provisions and/or Case laws supporting the same.
If you have any, then please reply.
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