Is ITAT wrong in interpreting the provisions of Sec 115JB as regards Minimum Alternate Tax?

Adv. Ravish Bhatt, ADIT, CIOT , Last updated: 29 September 2022
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The concept of MAT has been introduced by way of the Finance Act, 1987under Section 115JB of the Income Tax Act, 1961 to target mainly those companies who avoid their tax liability by way of claiming the exemptions and deductions available under the Income Tax Act,1961 and show nil taxable income wh

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Adv. Ravish Bhatt, ADIT, CIOT
(Dual Qualified Lawyer/ Solicitor, International Tax Affiliate, CIOT)
Category Income Tax Report

Is ITAT wrong in interpreting the provisions of Sec 115JB as regards Minimum Alternate Tax?

You have reached daily limit of 2 Free Articles. To view this or other Articles please subscribe to CCI PRO :

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Original Price : INR 2999/-

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