Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
Levy of Minimum Alternative Tax (MAT) u/s 115JB - the 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.
Levy of Minimum Alternative Tax (MAT) u/s 115JB - the 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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