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    <description>The ITAT Mumbai addressed the issues of MAT credit and incorrect interest levy under sections 234B and 234C. The ITAT directed the Assessing Officer to grant MAT credit as per Tribunal and CIT(A) orders and allow MAT credit against tax liability before or inclusive of surcharge and education cess. The Tribunal ruled in favor of the assessee, setting aside previous orders and allowing the appeal.</description>
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      <description>The ITAT Mumbai addressed the issues of MAT credit and incorrect interest levy under sections 234B and 234C. The ITAT directed the Assessing Officer to grant MAT credit as per Tribunal and CIT(A) orders and allow MAT credit against tax liability before or inclusive of surcharge and education cess. The Tribunal ruled in favor of the assessee, setting aside previous orders and allowing the appeal.</description>
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