https://www.taxtmi.com/caselaws?id=255774 Amenity charges for central air-conditioning and car park allotment receipts were treated as governed by binding precedent in the assessee's own case, with the issue resolved in favour of the Revenue. MAT credit under Section 115JAA was required to be given effect before computing interest under Sections 234B and 234C, so it had priority in the tax computation. The result was a mixed outcome: the first set of questions favoured the Revenue, while the MAT credit issue favoured the assessee, with no order as to costs. en-us Mon, 19 Jan 2015 00:00:00 +0530 Tue, 27 Jan 2015 10:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255774 Amenity charges for central air-conditioning and car park allotment receipts were treated as governed by binding precedent in the assessee's own case, with the issue resolved in favour of the Revenue. MAT credit under Section 115JAA was required to be given effect before computing interest under Sections 234B and 234C, so it had priority in the tax computation. The result was a mixed outcome: the first set of questions favoured the Revenue, while the MAT credit issue favoured the assessee, with no order as to costs. Case-Laws Income Tax Mon, 19 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255774