Mat profit u/s 115jb & diallowance u/s 40(a)(ia)

Vivek Agrawal (GST Practitioner) (181 Points)

03 February 2017  

In the normal income tax calculation, expenses are disallowed u/s 40(a)(ia) if TDS have not been deducted from such expesnes.

While calculating profit U/s 115JB (MAT), shall such expenses be disallowed also????