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2018 (8) TMI 1052 - AT - Income TaxMinimum alternate tax (MAT) - whether the provisions of section 115JB of the Act are applicable to the assessee being a banking company for the Asst Year 2004-05 - Held that:- There has been amendment in section 115JB of the Act with effect from Asst Year 2013-14 which has to be examined independently in the light of the amended provisions with regard to the applicability of book profit tax on the banking companies. We find that the ld CITA had placed reliance on the aforesaid decisions of this tribunal and granted relief to the assessee, against which the revenue cannot have any grievance. - Decided against the Revenue.
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