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TaxTMI 
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?
Case law - interest U/s. 234B & 234C on MAT
24 Jun 2009 
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Interest under sections 234B and 234C may apply to MAT liabilities; tribunal authority cited in support.
Whether interest under sections 234B and 234C applies to liabilities computed under the Minimum Alternate Tax (MAT); the respondent cites the ITAT Cochin decision Escapade Resorts P. Ltd. v. Assistant Commissioner of Income-tax ([2008] 303 ITR (A.T.) 118) as authority, with the Kwality Biscuit decision expressly excluded from consideration. (AI Summary)
Whether interest under sections 234B and 234C applies to liabilities computed under the Minimum Alternate Tax (MAT); the respondent cites the ITAT Cochin decision Escapade Resorts P. Ltd. v. Assistant Commissioner of Income-tax ([2008] 303 ITR (A.T.) 118) as authority, with the Kwality Biscuit decision expressly excluded from consideration. (AI Summary)
