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AO can modify book profit for computation of MAT in case of non-compliance of AS by assessee

February 2, 2019[2019] 102 taxmann.com 40 (Hyderabad - Trib.)/[2019] 175 ITD 310 (Hyderabad - Trib.)
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IT: Assessing Officer can and must modify book profit for computation of MAT in case company has not followed Accounting Standards as per provisions of Companies Act

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