https://www.taxtmi.com/caselaws?id=252650 The Tax Appeal partly succeeded as the Court upheld the deduction of depreciation under Section 115JA despite a change in method and ruled that interest charges under sections 234B and 234C apply to companies under MAT provisions. The Court's decision was influenced by precedents and interpretations of the Income Tax Act, ultimately deciding against the Department on the first issue and in favor of the Department on the second issue. en-us Thu, 09 Oct 2014 00:00:00 +0530 Fri, 31 Oct 2014 07:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252650 The Tax Appeal partly succeeded as the Court upheld the deduction of depreciation under Section 115JA despite a change in method and ruled that interest charges under sections 234B and 234C apply to companies under MAT provisions. The Court's decision was influenced by precedents and interpretations of the Income Tax Act, ultimately deciding against the Department on the first issue and in favor of the Department on the second issue. Case-Laws Income Tax Thu, 09 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252650