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    <title>2015 (10) TMI 67 - ITAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the appeal, upholding the Assessing Officer&#039;s order withdrawing MAT credit for the subsequent year as consequential to the appellate decision. The decision emphasized the interpretation of the Income Tax Act provisions and the jurisdiction of the rectification order in giving effect to the appellate decision, finding no merit in the assessee&#039;s argument regarding the time limit for rectification under section 154.</description>
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      <description>The Tribunal dismissed the appeal, upholding the Assessing Officer&#039;s order withdrawing MAT credit for the subsequent year as consequential to the appellate decision. The decision emphasized the interpretation of the Income Tax Act provisions and the jurisdiction of the rectification order in giving effect to the appellate decision, finding no merit in the assessee&#039;s argument regarding the time limit for rectification under section 154.</description>
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