In favour of Revenue

Sec. 115JAA, Sec. 115JB

Calcutta H.C : The Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and education cess instead of adjusting the same from tax on total income before charging such surcharge and education cess

High Court Of Calcutta Srei Infrastructure Finance Ltd. vs. DCIT, Circle-11(2), Kolkata Section 115JAA, 115JB Assessment year 2008-09 Girish Chandra

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