https://www.taxtmi.com/caselaws?id=385958 The Tribunal ruled in favor of the assessee, holding that the revision under section 263 was invalid. The Tribunal found that the assessee was entitled to claim the MAT credit of the amalgamating company, and the Assessing Officer's decision to allow the set-off of MAT credit was not erroneous. The Tribunal quashed the Commissioner's order, allowing the appeal and dismissing certain grounds. en-us Thu, 05 Sep 2019 00:00:00 +0530 Tue, 17 Sep 2019 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385958 The Tribunal ruled in favor of the assessee, holding that the revision under section 263 was invalid. The Tribunal found that the assessee was entitled to claim the MAT credit of the amalgamating company, and the Assessing Officer's decision to allow the set-off of MAT credit was not erroneous. The Tribunal quashed the Commissioner's order, allowing the appeal and dismissing certain grounds. Case-Laws Income Tax Thu, 05 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385958