Deduction u/s. 80ia available while calculating mat profit

Companies claiming deduction u/s 80IA are liable to MAT and the deduction u/s 80IA cannot be reduced while calculating the Book Profit under provisions of MAT .

Regards,

Devendra K

Dear Mr. Devender,

I hold a similar view but after so many years of your post and changes in law, need a bit more clarification if can help.

What does section 115JB(5) specifically denotes if deductions can't be claimed while computing the book profit. Reproduced for your convenience:

(5) Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee, being a company, mentioned in this section.

Also, would request you to throw some light on the below judgement

"Neha Home Builders Pvt. Ltd., ... vs Cit - 13, Mumbai on 22 January, 2018".

Will be really grateful for your valuable insights.

Thanks and Regards