https://www.taxtmi.com/caselaws?id=235699 The High Court ruled in favor of the appellant-assessee, stating that the Assessing Officer's adjustment regarding minimum alternative tax under Section 115JA was impermissible. The court emphasized that the appellant had already paid tax under Section 115JA as per the final regular assessment. The appeal was disposed of without disturbing the assessment or the amount due and payable, highlighting the complexities in applying minimum alternative tax provisions and the limits of authorities' jurisdiction in making adjustments under the Income Tax Act, 1961. en-us Mon, 29 Jul 2013 00:00:00 +0530 Wed, 31 Jul 2013 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235699 The High Court ruled in favor of the appellant-assessee, stating that the Assessing Officer's adjustment regarding minimum alternative tax under Section 115JA was impermissible. The court emphasized that the appellant had already paid tax under Section 115JA as per the final regular assessment. The appeal was disposed of without disturbing the assessment or the amount due and payable, highlighting the complexities in applying minimum alternative tax provisions and the limits of authorities' jurisdiction in making adjustments under the Income Tax Act, 1961. Case-Laws Income Tax Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235699