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    <title>2010 (5) TMI 67 - HIGH COURT OF DELHI</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, affirming that MAT credit should be allowed before charging interest under Sections 234B and 234C of the Income Tax Act. The court found no substantial question of law and emphasized the importance of adhering to legal procedures in tax assessment matters. The judgment supported the assessee&#039;s position and upheld the Commissioner of Income Tax (Appeals) and Tribunal&#039;s rulings.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, affirming that MAT credit should be allowed before charging interest under Sections 234B and 234C of the Income Tax Act. The court found no substantial question of law and emphasized the importance of adhering to legal procedures in tax assessment matters. The judgment supported the assessee&#039;s position and upheld the Commissioner of Income Tax (Appeals) and Tribunal&#039;s rulings.</description>
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