https://www.taxtmi.com/caselaws?id=33268 The Court dismissed the appeal, aligning with the Division Bench's interpretation that MAT credit under Section 115JAA should be considered before charging interest under Section 234B and 234C. The Court emphasized that the issue had already been resolved in favor of the assessee by the Division Bench, and there were no grounds for interference with the Tribunal's order. en-us Mon, 20 Apr 2009 00:00:00 +0530 Thu, 30 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33268 The Court dismissed the appeal, aligning with the Division Bench's interpretation that MAT credit under Section 115JAA should be considered before charging interest under Section 234B and 234C. The Court emphasized that the issue had already been resolved in favor of the assessee by the Division Bench, and there were no grounds for interference with the Tribunal's order. Case-Laws Income Tax Mon, 20 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33268