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MAT a charging section or computational provision ???, Income Tax

Issue Id: - 108177
Dated: 2-3-2015
By:- Abhishek Jain

MAT a charging section or computational provision ???


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I have a confusion regarding whether MAT is a charging section or a computational provision, In my opinion it is a computational provision, but could not find any basis for supporting or a case law. Can anyone help me out ?

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