MAT VS ECL UNDER IND AS

IS ECL required to be added back for MAT purposes if a company is covered by IND AS ?

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  ICDS vs IND AS

when profit as per IND AS is more than one worked out under ICDS which will affect book profit under MAT ?

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  Whether Lease premium amortization allowable on calculation of Book Profit U/s 115JB of the Act?

Company amortize lease premium paid for leasehold land every year in its books of account and got disallowed while computing the taxable income under the provision of Income tax act considering the same is a capital expenditure. However no adjustment has been made while computing book profit u/s 115JB of Income tax act. Accordingly book profit is lower to that extent. The AO added back the same. How to proceed, please guide.

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