https://www.taxtmi.com/caselaws?id=473163 Section 115JC applies to specified non-corporate persons, including partnership firms, when regular income tax is lower than alternative minimum tax. Adjusted total income includes Chapter VI-A deductions claimed under the heading concerning certain incomes, except the deduction under section 80P. The section 80JJAA deduction must therefore be added back for alternative minimum tax, even when allowed in computing ordinary taxable income. The Tribunal lacks jurisdiction to determine the constitutional validity of statutory provisions. Alternative minimum tax credit is available in subsequent years in accordance with law. en-us Tue, 29 Apr 2025 00:00:00 +0530 Thu, 05 Nov 2026 18:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473163 Section 115JC applies to specified non-corporate persons, including partnership firms, when regular income tax is lower than alternative minimum tax. Adjusted total income includes Chapter VI-A deductions claimed under the heading concerning certain incomes, except the deduction under section 80P. The section 80JJAA deduction must therefore be added back for alternative minimum tax, even when allowed in computing ordinary taxable income. The Tribunal lacks jurisdiction to determine the constitutional validity of statutory provisions. Alternative minimum tax credit is available in subsequent years in accordance with law. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473163