#Minimum Alternate Tax
Log in to FollowEvery article filed under the “Minimum Alternate Tax” tag — analysis, news and updates.
197 articlesIncome Tax
Income Tax
MAT provisions in s. 115JB do not apply to foreign companies
Income Tax
Income Tax
CBDT directives on MAT on foreign companies & FIIs
Income Tax
Income Tax
Statement made by FM in Rajya Sabha relating to MAT on FIIS
Income Tax
Income Tax
Whenever order of Re-assessment is passed, Period of Limitation will start from the date of Re-assessment order and not from Original Assessment order
Income Tax
Income Tax
Applicability of MAT on FIIs: A Hot Potato
Income Tax
Income Tax
MAT / Book Profit- Exclusion of Share of Profit from AOP & Capital Gain of FII
Income Tax
Income Tax
If Assessee is taxed under ‘MAT’ to ‘MAT’ – No Escapement, No Reopening
Income Tax
Income Tax
FM justifies Minimum Alternate Tax on Special Economic Zones
Income Tax
Income Tax
Amendment in Condition for Claiming Credit of Alternate Minimum Tax
Income Tax
Income Tax
Section 115J, 115JA & 115JB may ultra vires Constitution of India & Income-tax Act, 1961
Income Tax
Income Tax
Retrospective Amendment to s. 115JB vide FA 2009 is not ultra vires or unconstitutional
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
Non-life insurance companies demand relaxation from MAT
Income Tax
Income Tax
