https://www.taxtmi.com/caselaws?id=33922 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on all issues raised by the revenue regarding MAT credit adjustment, priority of set off, and calculation of interest under Section 234B and 234C. The judgment aligned with the interpretation of the relevant provisions and previous judicial decisions, emphasizing the legislative intent behind the tax credit provisions. en-us Thu, 16 Apr 2009 00:00:00 +0530 Sat, 05 Mar 2011 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33922 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on all issues raised by the revenue regarding MAT credit adjustment, priority of set off, and calculation of interest under Section 234B and 234C. The judgment aligned with the interpretation of the relevant provisions and previous judicial decisions, emphasizing the legislative intent behind the tax credit provisions. Case-Laws Income Tax Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33922