https://www.taxtmi.com/highlights?id=47441 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. en-us Tue, 25 Jun 2019 10:28:45 +0530 Tue, 25 Jun 2019 10:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47441 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. Highlights Income Tax Tue, 25 Jun 2019 10:28:45 +0530 https://www.taxtmi.com/highlights?id=47441