Applicability of section 234B & C in case of MAT

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hemant (Querist)
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16 March 2011 Respected Sir,

Whether interest U/s 234B & 234C is liable in case of MAT tax liability cases U/s 115JB Pl. support your ans. with suitable rulings of Tribunal or High Court or Supreme Court.
i know Circular : No. 13 of 2001, dated 9-11-2001.But so far as i know there is supreme court decision on this and i think there is yet not received effective date.

Please guide me its urgent

Thanks in advance

hemant

hemant (Querist)
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16 March 2011 ok i got supreme court decision given in last week in the case of Rolta India Ltd and Export credit guarantee corporation. Accordingly decision is says that 234B,234C applicable.

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 March 2011 Pl confirm whether the cited decision is related to 115JA or 115JB.

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