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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Minimum Alternate Tax curbs zero-tax corporate profits by imposing a minimum tax liability despite book-to-tax differences.</h1> Minimum Alternate Tax (MAT) obliges corporate taxpayers who report substantial book profits yet claim negligible taxable income to pay a statutory minimum tax, addressing variances arising from differing allowances and depreciation methods between company law and income-tax computation; it functions as a floor on tax liability to bring zero-tax companies into the tax net and strengthen corporate tax compliance.

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