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2010 (12) TMI 676 - ITAT, HYDERABADMAT / Minimum Alternate Tax- Book profit u/s 115JB - Revision / Reopening - Failure to determine tax liability under MAT - Held that:- The applicability of MAT comes only when the tax liability under MAT is more than the tax liability under the normal provisions of the Act. In this case, since the AO had computed nil tax liability under the normal provisions of the Act, he was bound to compute the tax liability under the MAT - It is not a case of change of opinion but non-application of provisions of the Act and therefore the order passed by the AO is an error which is prejudicial to the interest of Revenue
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