Case Law Details
Case Name : CIT Vs M/s Sami Labs Limited (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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CIT Vs M/s Sami Labs Limited – Karnatka High Court (Dated: February 14, 2011)- Income tax – Section 115JAA, 263, 244A – Whether MAT credit is to be first adjusted and then TDS and pre paid taxed should be set off against the total tax liability – Whether assessee is entitled to interest u/s 244A against the MAT credit. – Revenue’s appeal dismissed.
CIT Vs M/s Sami Labs Limited (Karnataka High Court)
ITA No. 231 of 2009Please become a Premium member. If you are already a Premium member, login here to access the full content.
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assessment order of sec 143 is void ab initio as it has been passed after 21 months from the relevant A/Y i.e. it is to be passed till 31-12-2003