https://www.taxtmi.com/highlights?id=41046 Minimum alternate Tax (MAT) - Corporation established under DVC Act, 1948 - The proviso to sec. 211(2) of the Companies Act, 1956 was not applicable. - the provisions of section 115JB of the Act imposing tax liability on the book profit were not applicable. - Moreover, as per Section 115JC also assessee did not have any alternate minimum tax liability. en-us Sat, 25 Aug 2018 12:56:01 +0530 Sat, 25 Aug 2018 12:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41046 Minimum alternate Tax (MAT) - Corporation established under DVC Act, 1948 - The proviso to sec. 211(2) of the Companies Act, 1956 was not applicable. - the provisions of section 115JB of the Act imposing tax liability on the book profit were not applicable. - Moreover, as per Section 115JC also assessee did not have any alternate minimum tax liability. Highlights Income Tax Sat, 25 Aug 2018 12:56:01 +0530 https://www.taxtmi.com/highlights?id=41046