Sec. 35D, 80-IA & 115JB of Income Tax Act, 1961—MAT — Section 115JB is a special charging section for regulating tax liability of companies in general and made applicable in particular and is confined to the assessee companies whose tax liability, when computed in the normal manner falls short of the liability as computed under this provision, therefore, there is absolutely no question of Section 80-IB having any bearing or effect or control over the provisions of Section 115JB. The benefit under Section 80-IB is not denied, it works as it is and it is only because the assessee happens to be a company to which the provisions of Section 115JB is also attracted, levy as indicated therein becomes operative— Deputy CIT vs. MBL Infrastructure Ltd. [2020] 78 ITR [Trib] 156 (KOL)