#MAT
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198 articlesIncome Tax
Income Tax
Section 115J, 115JA & 115JB may ultra vires Constitution of India & Income-tax Act, 1961
Income Tax
Income Tax
S.115JB Provision for doubtful debt to be added to Book Profit for MAT Calculation
Income Tax
Income Tax
Retrospective Amendment to s. 115JB vide FA 2009 is not ultra vires or unconstitutional
Income Tax
Income Tax
Bonus Provision under Payment of Bonus Act,1965 is ascertained liability for MAT calculations
Income Tax
Income Tax
MAT U/s. 115JB is payable even if Assessee is entitled to deduction U/s. 80-IB
Income Tax
Income Tax
MAT payable on Loan admitted as income by the Assessee
Income Tax
Income Tax
SEZ profit not to be included in computation of Book Profit
Income Tax
Income Tax
Effect of MAT on SEZ on Investors
Income Tax
Income Tax
SEZ units continue to be exempt from MAT
Income Tax
Income Tax
Non-life insurance companies demand relaxation from MAT
Income Tax
Income Tax
Provision for site restoration expense on the basis of scientific method carried out by an independent agency eligible for deduction in book profit
Income Tax
Income Tax
S. 115JB – MAT- Assessee not eligible for credit of Surcharge & Cess paid
Income Tax
Income Tax
S. 115JA Doubtful debts debited to the P&L Account has to be added for book profit
Income Tax
Income Tax
