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Income Tax - Highlights / Catch Notes

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Rebate u/s 88E - adjustment with MAT u/s 115JB - rebate as ...


Tax Rebate u/s 88E Allowed with MAT Calculation as per Section 115JB of Income Tax Act.

October 25, 2013

Case Laws     Income Tax     AT

Rebate u/s 88E - adjustment with MAT u/s 115JB - rebate as exigible under law u/s.88E would have to be allowed irrespective of whether the tax is payable under the regular provisions of the Act or under the book profit - AT

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