https://www.taxtmi.com/forum/issue?id=1297 Whether interest under sections 234B and 234C applies to liabilities computed under the Minimum Alternate Tax (MAT); the respondent cites the ITAT Cochin decision Escapade Resorts P. Ltd. v. Assistant Commissioner of Income-tax ([2008] 303 ITR (A.T.) 118) as authority, with the Kwality Biscuit decision expressly excluded from consideration. en-us Wed, 24 Jun 2009 12:12:39 +0530 Thu, 23 Jan 2025 15:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=1297 Whether interest under sections 234B and 234C applies to liabilities computed under the Minimum Alternate Tax (MAT); the respondent cites the ITAT Cochin decision Escapade Resorts P. Ltd. v. Assistant Commissioner of Income-tax ([2008] 303 ITR (A.T.) 118) as authority, with the Kwality Biscuit decision expressly excluded from consideration. Discussion-Forum Income Tax Wed, 24 Jun 2009 12:12:39 +0530 https://www.taxtmi.com/forum/issue?id=1297