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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

MAT - scope and interpretation of section 115JB(6) - assessee is ...

Income Tax

June 25, 2019

MAT - scope and interpretation of section 115JB(6) - assessee is not eligible for exemption from payment of MAT as per the provisions of section 115JB(6), since, admittedly, it does not qualify as a business or services rendered by an entrepreneur or developer in a unit or SEZ as per definition of the said terms in the SEZ Act.

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