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MAT Credit Dispute: ITAT Mumbai Confirms Correct Set-Off for Assessee After Appeal
Case Law Details
- Case Name
- JCIT(OSD) Vs Garware Hi-Tech Films Limited (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2021-22
- Courts
- All ITAT, ITAT Mumbai
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JCIT(OSD) Vs Garware Hi-Tech Films Limited (ITAT Mumbai)
The Income Tax Appellate Tribunal (ITAT) in Mumbai has dismissed an appeal filed by the revenue department against Garware Hi-Tech Films Limited, upholding a lower appellate authority’s decision that directed the re-computation and adjustment of Minimum Alternate Tax (MAT) credit for the company. The ruling, delivered on July 21, 2025, in case ITA No.1133/Mum/2025, found the revenue’s challenge to be without merit as it focused on a consequential adjustment rather than the substantive deletions that led to it.
The case origin...
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