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Case Law Details

Case Name : United Spirits Limited Vs JCIT (ITAT Mumbai)
Related Assessment Year : 2007-08
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United Spirits Limited Vs JCIT (ITAT Mumbai)

Introduction: In a significant ruling, the Income Tax Appellate Tribunal (ITAT) Mumbai bench delivered a judgment favoring United Spirits Limited, addressing the contentious issue of claiming Minimum Alternate Tax (MAT) credit under the Vivad se Vishwas Scheme (VSVS) for the assessment year (AY) 2007-08. This case sheds light on the procedural aspects of claiming MAT credit and the implications of opting for the VSVS.

Detailed Analysis: The

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