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SEZ Unit's Book Profit Exclusion Upheld in MAT Calculation for 2008-09 u/s 115JB of Income Tax Act.

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Full Text of the Document

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....Minimum Alternate Tax (MAT) on SEZ units - Authorities below were not justified to include the book profit in respect of SEZ unit at Mumbai of the assessee while computing book profit u/s.115JB of the Act for assessment year 2008-09. - AT....

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