If TDS required to be deducted is not deducted then will the expenditure be disallowed for computation of MAT.
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While computing book profits for the purpose of MAT, adjustments to net profit are to be done only according to explanation 1 to 115JB. No other adjustments or disallowance shall be done .
Also, there might be expenditures which are otherwise disallowed for computation of income however they are debited while computing book profits for MAT.
Therefore, expenditure will be deducted even if TDS not deducted for computation of book profits for MAT