https://www.taxtmi.com/caselaws?id=775313 Deletion of the additions made in processing the return under section 143(1) required consequential recomputation of the assessee's brought-forward MAT credit claimed under section 115JAA. The challenge was confined to the adjustment of MAT credit in the order giving effect, and the Revenue did not dispute the deletion of the additions themselves. The direction to allow the correct MAT credit was therefore upheld as a consequential effect of the appellate relief. en-us Mon, 21 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775313 Deletion of the additions made in processing the return under section 143(1) required consequential recomputation of the assessee's brought-forward MAT credit claimed under section 115JAA. The challenge was confined to the adjustment of MAT credit in the order giving effect, and the Revenue did not dispute the deletion of the additions themselves. The direction to allow the correct MAT credit was therefore upheld as a consequential effect of the appellate relief. Case-Laws Income Tax Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775313