Supreme Court rules MAT u/s 115JB does not apply to foreign firms without Indian Permanent Establishment. Appeals dismissed.

Applicability of Section 115JB in respect of foreign company which does not have any Permanent Establishment (PE) in India - An appropriate amendment to the Income Tax Act in this regard will be carried out - Appeals disposed of. - SC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X