Setoff of MAT Credit before interest liability - form prescribed under the rules can never have any effect on the interpretation or operation of the parent statute – thus, Mat credit allowed to be set off from advance tax before calculating interest - HC
Setoff of MAT Credit before interest liability - form prescribed under the rules can never have any effect on the interpretation or operation of the parent statute – thus, Mat credit allowed to be set off from advance tax before calculating interest - HC
Note: It is a system-generated summary and is for quick reference only.