compared to
Minimum Alternate Tax and therefore the Tax was
paid by the Appellant as a whole under Minimum
Alternate Tax method.
(j) Evidently ... sales tax, service tax, value-
added tax, commodity transaction tax and securities
transaction tax among others
One such indirect tax is the minimum alternate tax
restricting the tax paid during the Financial Year
2012-13 to Minimum Alternate Tax;
(b) Pass such further Order or Orders as this ... excess paid tax of Rs.67.05 Crores
out of the total tax amounting to Rs.410.03 Crores calculated under
Minimum Alternate Tax
Railway
freight for coal for trainload movement Not Allowed
Levy of Minimum Alternate Tax on plants
situated in SEZ Not Allowed
Linking railway tariff revision ... pricing of coal from UHV to GCV basis
(d) Levy of Minimum Alternate Tax on power plants situated in
SEZ
(e) Carrying cost
Railways and Ministry of Finance.
(c) Increase in the rate of Minimum Alternate Tax ("MAT") rates.
(d) Increase in Value Added Tax ... incident on increase in
Service Tax occurred.
20. So far as Minimum Alternate Tax (MAT) rate, the Appellants contend
that CERC again went wrong
present rate of Minimum Alternate
Tax while determining the Pre-tax Return on Equity.
In fact, the present rate of Minimum Alternate Tax has
been ... allowed the Return on
Equity based on the present rate of Minimum
Alternate Tax at 20%. But the State Commission has
incorrectly allowed
Limited, the Appellant filed
two Petitions claiming the re-imbursement of Minimum
Alternate Tax and the Capacity Charges before Andhra
State Commission. The said Petitions ... Minimum Alternate Tax (MAT) was inserted into the
Income Tax Act, 1961 w.e.f 1.4.2001. The Appellant
was a Minimum Alternate Tax (MAT) assessee
appellant for
pass through of substantial part of the Minimum Alternate Tax (MAT) paid by
Punjab State Transmission Corporation Limited (PSTCL) (appellant herein)
during Financial ... loss account would be
in contravention of accounting standard 5.
(ix) Minimum Alternate Tax (MAT):
A.No.262 of 2014 Page
applicable to small hydro
power plants, did not factor in the Minimum Alternate Tax ("MAT" for short),
which electricity generating companies, such ... preferred the present appeal against the original order dated
22.05.2010.
I. MINIMUM ALTERNATE TAX:
5. Before taking note of, and considering, the submissions put forth
Appeal Nos. 87 & 107 of 2010
5.3. Treatment of Tax: Minimum Alternate Tax is
payable by the TPC-G: The State Commission ... allowing grossed up Return on Equity to
account for the Minimum Alternate Tax
payable by TPC-G?
iv) Was the State Commission right
appellant in this appeal is relating to reimbursement of
Minimum Alternate Tax (MAT) on the book profit of the
appellant as a result of change ... Whether the appellant is entitled to payment of
Minimum Alternate Tax payable as per section
115 JB of the Income Tax Act by the respondent
