Madras H.C : the refund had arose on account of the MAT credit and the same could only be carried forward to set off and refund of MAT credit cannot be granted as per section 115JAA(5) and consequently, interest on such refund under Section 244A cannot be granted
High Court Of Madras CIT, Coimbatore vs. A.B.T. Industries Ltd. Assessment Year : 2001-02 Section : 244A, 115JAA Mrs. R. […]