2008 (3) TMI 9

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....determination  under Section 260-A of the Income Tax Act,1961.  The said question reads as follows: "Whether on the facts and in the circumstances of the case Hon'ble High Court was right in allowing credit for MAT, u/s. 115 JAA of the Income Tax Act, 1961 before charging interest U/S 234B and 234C of the Income Tax Act?" In our view, the High Court erred in coming to the conclusio....