Minimum Alternate Tax Applies to SEZ Units from Assessment Year 2012-13 Despite Section 10AA Exemption Eligibility.

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....Applicability of MAT to the SEZ unit u/s 115JB - eligibility for exemption u/s 10AA - sub-section (6) specifically provides that MAT provisions continue to apply to the assessee company beginning assessment year 2012-13 onwards - AT....