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    <title>2018 (4) TMI 1606 - MADRAS HIGH COURT</title>
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    <description>The Tax Case Appeal was dismissed by the Court without costs imposed. The decision upheld the levy of interest under Section 115JA in connection with Section 219, emphasizing the obligation to pay advance tax for Minimum Alternate Tax (MAT) companies as per the interpretation provided by the Supreme Court. The judgment relied on legal precedent, specifically the interpretation of provisions related to MAT companies and the liability to pay tax under Section 115J of the Income Tax Act.</description>
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