https://www.taxtmi.com/caselaws?id=121760 The tribunal allowed the assessee's appeal, directing the Assessing Officer to provide the MAT credit before charging interest under sections 234B and 234C of the Income-tax Act. This decision was based on upholding the consistent legal interpretation of allowing the credit before interest calculation, irrespective of the amendments and the limited impact of the explanatory memorandum on the existing legal position. en-us Fri, 21 Nov 2008 00:00:00 +0530 Mon, 06 Aug 2012 11:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121760 The tribunal allowed the assessee's appeal, directing the Assessing Officer to provide the MAT credit before charging interest under sections 234B and 234C of the Income-tax Act. This decision was based on upholding the consistent legal interpretation of allowing the credit before interest calculation, irrespective of the amendments and the limited impact of the explanatory memorandum on the existing legal position. Case-Laws Income Tax Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121760