Interest under Section 244A denied - MAT credit under Section...
MAT Credit to Be Applied Before Interest Calculation, Says Court: Sections 115JA, 115JAA, 234A, 234B, 234C Explained.
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Income TaxMay 1, 2013Case LawsHC
Interest under Section 244A denied - MAT credit under Section 115JA - MAT credit admissible in terms of section 115JAA has to be set off against the assessed tax payable, before calculating interest under Sections 234A, 234B and 234C. - HC