#Minimum Alternate Tax
Log in to FollowEvery article filed under the “Minimum Alternate Tax” tag — analysis, news and updates.
193 articlesIncome 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
S. 115JB – MAT- Assessee not eligible for credit of Surcharge & Cess paid
Income Tax
Income Tax
Alternate Minimum Tax (AMT) on all persons other than companies
Income Tax
Income Tax
S.115JB P/L a/c prepared under regulatory Acts to be basis for computing book profit for insurance,banking,electricity company
Income Tax
Income Tax
MAT Payble on Gain from disposal of revalued asset even if Gain not credited to P/L a/c
Income Tax
Income Tax
