https://www.taxtmi.com/caselaws?id=120517 The Tribunal dismissed the revenue's appeal and upheld the CIT(A)'s decision to allow credits under section 115JAA for taxes paid under KVSS and MAT for a period of five years. It was held that the income determined under KVSS falls within the scope of section 115JAA, and opting for KVSS does not negate the entitlement to the benefits of section 115JAA, as supported by legal precedents. en-us Fri, 16 May 2008 00:00:00 +0530 Fri, 20 Jul 2012 17:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120517 The Tribunal dismissed the revenue's appeal and upheld the CIT(A)'s decision to allow credits under section 115JAA for taxes paid under KVSS and MAT for a period of five years. It was held that the income determined under KVSS falls within the scope of section 115JAA, and opting for KVSS does not negate the entitlement to the benefits of section 115JAA, as supported by legal precedents. Case-Laws Income Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120517