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    <title>2019 (10) TMI 772 - ITAT CHANDIGARH</title>
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    <description>The appeal was dismissed concerning the levy of Minimum Alternative Tax (MAT) under section 115JB of the Income Tax Act, as the assessee did not qualify for the exemption under sub-section (6) of section 115JB. However, the additional ground regarding the charging of interest under sections 234B and 234C was allowed in favor of the assessee based on the Supreme Court&#039;s ruling. The final order was pronounced on 14th Aug., 2019.</description>
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      <description>The appeal was dismissed concerning the levy of Minimum Alternative Tax (MAT) under section 115JB of the Income Tax Act, as the assessee did not qualify for the exemption under sub-section (6) of section 115JB. However, the additional ground regarding the charging of interest under sections 234B and 234C was allowed in favor of the assessee based on the Supreme Court&#039;s ruling. The final order was pronounced on 14th Aug., 2019.</description>
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