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    <title>2018 (3) TMI 465 - ITAT KOLKATA</title>
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    <description>The Tribunal held that the Assessing Officer should allow the MAT credit of Rs. 12,91,616/- before calculating interest under Sections 234B and 234C, in accordance with the Supreme Court ruling in Tulsyan NEC Ltd. Additionally, the AO was directed to verify and allow the correct TDS credit of Rs. 4,36,617/-. As a result, the Tribunal allowed Ground No. 2 raised by the assessee and Ground No. 3 for statistical purposes.</description>
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      <title>2018 (3) TMI 465 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=356762</link>
      <description>The Tribunal held that the Assessing Officer should allow the MAT credit of Rs. 12,91,616/- before calculating interest under Sections 234B and 234C, in accordance with the Supreme Court ruling in Tulsyan NEC Ltd. Additionally, the AO was directed to verify and allow the correct TDS credit of Rs. 4,36,617/-. As a result, the Tribunal allowed Ground No. 2 raised by the assessee and Ground No. 3 for statistical purposes.</description>
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      <pubDate>Wed, 07 Feb 2018 00:00:00 +0530</pubDate>
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