Calculation of business loss for mat

As per Explanation 1 to Sec 115JB for computing Book Profit, Net profit should be taken "Net Profit Before Tax"
Means Tax paid or provided (provision) is disallowed for MAT

And for depreciation,
only depreciation on revalued amount of Fixed Asset is disallowed,
depreciation other than on revalued amount of fixed assets, computed as per companies is allowed for MAT