Section 10 in The Income Tax Act, 1961 [Entire Act]
Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
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1 - 10 of 11222 (7.63 seconds)Section 115JB in The Income Tax Act, 1961 [Entire Act]
Section 115JB in The Income Tax Act, 1961
115JB. Special provision for payment of tax by certain companies.
(1) Notwithstanding anything contained in any other
Section 271 in The Income Tax Act, 1961 [Entire Act]
assessed as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called general provisions); B = amount of tax that ... total income assessed as per the provisions contained in section 115JB or section 115JC; D = amount of tax that would have been chargeable
Section 2 in THE FINANCE ACT, 2021 [Entire Act]
which the provisions of Chapter XII or Chapter XII-A or section 115JB or section 115JC or Chapter XII-FA or Chapter ... 115AC, 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, the amount of income
Section 2 in The Finance Act, 2018 [Entire Act]
which the provisions of Chapter XII or Chapter XII-A or section 115JB or section 115JC or Chapter XII-FA or Chapter ... 115ACA, 115AD, 115B, 115BA, 115BB, 115BBA, 115BBC, 115BBD, 115BBDA, 115BBF, 115BBG, 115E, 115JB or 115JC of the Income-tax Act, the amount of income
M/S. Vireet Investment Pvt. Ltd., New ... vs Acit, New Delhi on 16 June, 2017
could not be added while computing
book profit u/s 115JB of the Act."
3. Brief facts of the case are that the assessee ... However, the tax was paid u/s 115JB at an income of Rs.
32,18,30,990/-.
3.1. The AO noticed that the assessee
Section 2 in Finance Act, 2013 [Entire Act]
115AD, 115B, 115BB, 115BBA, 115BBC, 115BBD, 115BBEor 115JB of the Income-tax Act, the amount of income-tax computed under this sub-section shall ... case of every company having total income chargeable to tax under section 115JB of the Income-tax Act, and such income exceeds one crore rupees
Section 12 in Income Tax Rules, 1962 [Entire Act]
section 80-ID, section 80JJAA, section 80LA, section 92E, section 115JB, [section 115JC] [Inserted by the Income-tax (Twenty Second Amendment) Rules
Section 270A in The Income Tax Act, 1961 [Entire Act]
deemed total income assessed or reassessed as per the provisions of section 115JB or section 115JC, as the case may be, is greater than ... amount of deemed total income assessed as per the provisions of section 115JB or section 115JC is greater than the maximum amount not chargeable
Reliance Capital Ltd, Mumbai vs Dcit Rg 3(3), Mumbai on 31 August, 2017
disallowance made u./s 14A while computing the book profits u/s 115JB
of the Act.
10. The Learned Counsel for the assessee submits that ... been held that
computation under Clause (f) of explanation 1 to Section 115JB(2) is to
be made without resorting to the computation as contemplated