MAT U/s. 115JB is payable even if Assessee is entitled to deduction U/s. 80-IB

HIGH COURT OF KARNATAKA Sankhla Polymers (P.) Ltd. Versus Income-tax Officer, Ward 12(2), Bangalore IT Appeal Nos. 1100 of 2006 & 33-34 of 2013 JANUARY  29, 2013 JUDGMENT Shylendra Kumar, J. This appeal by an assessee under section 260A of the Income-tax Act, 1961 [for short, the Act], though is given one number, it is clarified by Sri A Shankar, learned counsel for appellant-assessee that the appeals related to three assessment years viz., 2002-03, 2003-04 and 2004-05 and therefore the assessee has paid commensurate court fee for three appeals. 2. Registry is directed t...