MAT

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hiten darji (Querist)
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17 March 2011 Whether MAT is applicable to State Government Corporation like Transport Corporation, Water Distribution Corporation?

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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17 March 2011 MAT is applicable to those companies incorporated under the Companies Act,1956. My understanding says the referred corporations are incorporated under special statutes and not under the said act meaning thereby MAT provisions does not apply to such corporations.

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