07 December 2008
Nilesh Shah Writes: E mail: nilesh63@vsnl.com
FBT is applicable to a unit located in SEZ area. However in the computation of MAT u/s 115JB a deduction of FBT is permissible in accrodance with the question no 104 of the Circular of CBDT wherein 107 qaustions were answered by the CBDT.
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