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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Minimum Alerter Tax (MAT) - Constitutionality of Section 115J ...


High Court Upholds Constitutionality of Sections 115JA and 115JAA Under Minimum Alternate Tax Framework, Validating Taxation System.

July 13, 2013

Case Laws     Income Tax     HC

Minimum Alerter Tax (MAT) - Constitutionality of Section 115J and 115JA - Provisions of Sections 115JA and 115JAA of the Act are neither arbitrary nor unreasonable. - HC

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