Set off of MAT credit - before or after setting off the Tax ...

MAT Credit Use Before Interest: Section 115JAA Applied Before Sections 234A, 234B, 234C Interest Imposition.

September 14, 2018

Case Laws Income Tax HC

Set off of MAT credit - before or after setting off the Tax Deducted at Source and Advance Tax paid - credit under Section 115JAA should be given effect to before charging of interest under Sections 234A, 234B, 234C of the Act.

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Set off of MAT credit - before or after setting off the Tax ...

MAT Credit Use Before Interest: Section 115JAA Applied Before Sections 234A, 234B, 234C Interest Imposition.

September 14, 2018

Case Laws Income Tax HC

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