COMMISSIONER OF INCOME TAX CHENNAI vs. TULSYAN NEC LTD
C.A. No.-010677-010679 - 2010Supreme Court16 Dec 2010
Section 115J
234A, B and C of the
Income Tax Act, 1961 (the Act).
3.
At the outset, it may be stated that there is no dispute
in regard to eligibility of the assessee for set off of tax paid
under Section 115JA. The dispute is only in regard to priority
of adjustment for the MAT credit.
4.
To answer the above
