High Court Rules Assessing Officer Cannot Adjust Minimum Alternate Tax u/s 143(1)(a) of Income Tax Act.

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....Tax payment u/s 115JA - Minimum Alternate Tax (MAT) - Whether the Assessing Officer could have made prima facie adjustment and held that minimum alternative tax under Section 115JA was payable by the assessee and compute and calculate the same under Section 143(1)(a) - Held No - HC....