Can the contents required in ITR (Income Tax Returns) be contrary to the statutory provisions of Income Tax Act, 1961?

Can the contents required in ITR (Income Tax Returns) be contrary to the statutory provisions of Income Tax Act, 1961? https://www.taxtmi.com/news?id=819 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. en-us Sun, 03 May 2009 15:33:50 +0530 Sun, 03 May 2009 15:33:50 +0530 TaxTMI RSS Generator Can the contents required in ITR (Income Tax Returns) be contrary to the statutory provisions of Income Tax Act, 1961? https://www.taxtmi.com/news?id=819 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. News - Sun, 03 May 2009 15:33:50 +0530 https://www.taxtmi.com/news?id=819