MAT computation - sick company - the assessee company’s net ...
Case Laws Income Tax
December 17, 2018
MAT computation - sick company - the assessee company’s net worth was negative and the assessee satisfied the condition to hold the company as sick industrial company. Though the SICA was repealed w.e.f. 2003, the provision was not removed from the Income Tax Act. - assessee is entitled for relief.
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