MAT a charging section or computational provision ???

[Abhishek Jain]

I have a confusion regarding whether MAT is a charging section or a computational provision, In my opinion it is a computational provision, but could not find any basis for supporting or a case law. Can anyone help me out ?

AI Summary

Minimum alternate tax classification questioned as charging versus computational provision; seeks authoritative basis and case law.
Whether Minimum Alternate Tax (MAT) is a charging provision or a computational provision is the core question; the author believes MAT to be a computational provision but seeks supporting authority or case law to substantiate that classification and clarify its effect on tax calculation.