https://www.taxtmi.com/caselaws?id=439246 The Income Tax Appellate Tribunal affirmed the decision of the Commissioner of Income Tax (Appeals) regarding the short-granting of MAT credit under section 115JAA for Assessment Year 2016-17. The Tribunal held that the issue was debatable and not suitable for rectification under section 154 of the Income Tax Act, 1961. As the appellant had not appealed against the initial order under section 143(1) and the issue was considered debatable, the Tribunal dismissed the appeal, finding no error in the Commissioner's decision. en-us Fri, 16 Jun 2023 00:00:00 +0530 Tue, 20 Jun 2023 10:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439246 The Income Tax Appellate Tribunal affirmed the decision of the Commissioner of Income Tax (Appeals) regarding the short-granting of MAT credit under section 115JAA for Assessment Year 2016-17. The Tribunal held that the issue was debatable and not suitable for rectification under section 154 of the Income Tax Act, 1961. As the appellant had not appealed against the initial order under section 143(1) and the issue was considered debatable, the Tribunal dismissed the appeal, finding no error in the Commissioner's decision. Case-Laws Income Tax Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439246