Section 88E Rebate for STT Must Be Allowed in MAT Calculations u/s 115JB of Income Tax Act.

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....Rebate u/s 88E of the STT paid while working out the tax under the provisions of Minimum Alternate Tax (MAT) as specified u/s 115JB - rebate u/s 88E had to be allowed even when total income is computed u/s. 115JB - AT....