2012 (10) TMI 802

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..... ase of [ CIT v. Tulsyan NEC Ltd 2010 (12) TMI 23 - SUPREME COURT OF INDIA] Held that:- It is immaterial that the relevant form prescribed under Income Tax Rules, at the relevant time (i.e. before 1.4.2007), provided for set off of MAT credit balance against the amount of tax plus interest i.e. after the computation of interest under Section 234B. This was directly contrary to a plain reading of Se .....

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..... es in all the cases. 2. Delay condoned. 3. Leave granted. 4. A common question of law arises for determination in this batch of civil appeals. 5. In civil appeal arising out of S.L.P. (C) No.24046 of 2009 filed by the Department [first case in this batch], the Assessment Year in question is 2001-2002. A short question which arises for determination in this appeal is, whether the Department .....

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