3 results for “TDS”+ Section 254clear
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Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO
TDS amount. It was further contended that by virtue of section 115JAA(4) the assessee is entitled to set off MAT credit at the stage at which the tax has become payable. Consequently, it was submitted, that the assessee is entitled to take into account the tax credit (MAT credit) available to it under section 115JAA when it computes