Case law - interest U/s. 234B & 234C on MAT

[Ashutosh Chhawchharia]

Please refer a case which has been confirmed by Supreme Court except the case of Kwality Biscuit - for levying interest U/s. 234B & 234C on MAT Tax?

[CAGOPALJI AGRAWAL]

[2008] 303 ITR (A.T.) 0118- [Income-tax Appellate Tribunal--Cochin] Escapade Resorts P. Ltd. v. Assistant Commissioner of Income-tax

AI Summary

Discussion on Interest Levy Under Sections 234B and 234C for MAT Citing Escapade Resorts Case A discussion forum participant inquired about a Supreme Court-confirmed case, excluding Kwality Biscuit, regarding the levying of interest under Sections 234B and 234C on Minimum Alternate Tax (MAT). A respondent, identified as a chartered accountant, referred to the case 'Escapade Resorts P. Ltd. v. Assistant Commissioner of Income-tax,' as documented in the Income-tax Appellate Tribunal, Cochin, [2008] 303 ITR (A.T.) 0118. The discussion was part of a knowledge-sharing platform focused on income tax matters.