Minimum Alternate Tax - Banking company - section 115JB has been ...

Finance Act 2012 amends Section 115JB to include all companies under MAT, excludes current assessment year for banking company.

May 29, 2014

Case Laws Income Tax AT

Minimum Alternate Tax - Banking company - section 115JB has been amended to bring all the Companies in its ambit vide Finance Act 2012, w.e.f 1.4.2013, however, the amendment is not applicable in the assessment year under consideration - AT

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Minimum Alternate Tax - Banking company - section 115JB has been ...

Finance Act 2012 amends Section 115JB to include all companies under MAT, excludes current assessment year for banking company.

May 29, 2014

Case Laws Income Tax AT

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