S. 115JB : Book profits – Non-Resident — Preparation of accounts under Special Acts — Minimum Alternate tax Provisions was held to be not applicable.
Allowing the appeal of the assesse the Tribunal held that ; Preparation of accounts under Special Acts ,minimum Alternate tax provisions was heled to be not Applicable. ( AY. 2005 -06)
Bank of Tokyo-Mitsubishi, UFJ Ltd. v. DCIT (2018) 61 ITR 272 (Delhi) (Trib)
S. 115JB : Book profits – Non-Resident — Preparation of accounts under Special Acts — Minimum Alternate tax Provisions was held to be not applicable.