https://www.taxtmi.com/caselaws?id=406328 The Tribunal partially allowed the appeal, directing the Assessing Officer (AO) to grant Minimum Alternate Tax (MAT) credit under section 115JAA to the assessee, following the precedent set in a related case. Additionally, the Tribunal instructed the AO to recompute interest under sections 234D and 244A, excluding interest under section 244A from the computation of section 234D interest, in line with a decision in a sister concern's case. The Tribunal set aside the Commissioner (Appeals) order, restoring the issues to the AO for compliance with these directions and verification of the assessee's interest calculations. en-us Wed, 24 Mar 2021 00:00:00 +0530 Mon, 28 Oct 2024 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406328 The Tribunal partially allowed the appeal, directing the Assessing Officer (AO) to grant Minimum Alternate Tax (MAT) credit under section 115JAA to the assessee, following the precedent set in a related case. Additionally, the Tribunal instructed the AO to recompute interest under sections 234D and 244A, excluding interest under section 244A from the computation of section 234D interest, in line with a decision in a sister concern's case. The Tribunal set aside the Commissioner (Appeals) order, restoring the issues to the AO for compliance with these directions and verification of the assessee's interest calculations. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406328