#Minimum Alternate Tax
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193 articlesIncome Tax

Income Tax
Income Tax Form 66: Book Profit Computation Report – Section 206(1)
Income Tax

Income Tax
Income Tax Form 53: Past Years’ Details for MAT Relief under Section 206(1)
Income Tax

Income Tax
Karnataka HC Dismissed Revenue Appeal Due to Inapplicability of Section 14A to MAT Book Profits
Income Tax

Income Tax
MAT Exemption Extended to More Presumptive Businesses of Non-Residents: Budget 2026
Income Tax

Income Tax
Section 263 Revision Quashed for Mechanical MAT Adjustment Without Fresh Error
Income Tax

Income Tax
MAT Made Final with Lower Rate & Set-Off Limit imposed
Corporate Law

Corporate Law
Budget 2026: MAT Relief for Non-Residents, Data Centre Tax Holiday & 15% Safe Harbour Norm
Income Tax

Income Tax
ITAT Mumbai Upheld MAT Liability Despite Prior SICA Status Due to Positive Net Worth
Company Law

Company Law
Companies Act Section 137: ROC Penalizes Defaulting Officers for Delayed Filings
Income Tax

Income Tax
TP Adjustment Cannot Be Added to MAT Book Profits: ITAT Delhi
Income Tax

Income Tax
Technicalities Can’t Defeat Justice: ITAT Kolkata Allows Set Off of Losses & MAT Credit
Income Tax

Income Tax
CSR Donations Eligible u/s 80G, 45IC Reserve Not Deductible: ITAT Kolkata
Income Tax

Income Tax
MAT Credit Dispute: ITAT Mumbai Confirms Correct Set-Off for Assessee After Appeal
Income Tax

Income Tax
