Whether MAT credit admissible in terms of Section 115JAA


Last updated: 23 December 2010

Court :
SC

Brief :
The issue involved in this batch of civil appeals, by special leave, filed by the Department relates to the question whether MAT credit admissible in terms of Section 115JAA has to be set off against the tax payable (assessed tax) before calculating interest under Sections 234A, B and C of the Income Tax Act, 1961 (the Act).

Citation :
Commissioner of Income Tax, Chennai versus Tulsyan NEC Ltd.

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Anjali
Published in Income Tax
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