The Income Tax Appellate Tribunal (ITAT), Mumbai Bench has held that Minimum Alternate Tax (MAT) provisions under section 115JB are applicable only to domestic companies and not to foreign companies. The assessee, Credit Suisse AG (CSAG) is a company incorporated in Switzerland and is a tax resident of Switzerland. The Singapore branch office of the…
Taxscan Premium
Why should you subscribe?
- Enjoy our website without interruptions from advertisements
- Receive Daily newsletters
- Receive realtime Telegram/Whatsapp news updates
- Download original Judgements / Order / Notifications / Circulars, etc
- Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
₹1199 + GST for 1 year
Subscribe Now
Already Subscribed?
Login Now 
