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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>MAT credit set-off precedes interest charges, requiring adjustment of MAT credit against tax before calculating interest liabilities.</h1> The statutory scheme requires that MAT credit be set off against the tax on total income and not against tax plus interest; delegated rules prescribing interest be charged before MAT credit are inconsistent with that intention, so MAT credit must be given effect prior to calculating interest and subordinate forms cannot override the Act.

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