Judgements by Anjali

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The issue involved in this batch of civil appeals, by special leave, filed by the Department relates to the question whether MAT credit admissible in terms of Section 115JAA has to be set off against the tax payable (assessed tax) before calculating

Posted in Income Tax |   3972 Views



Shorn of unnecessary details, the facts material for the adjudication of the present appeal may be stated as under: The respondent (hereinafter referred to as “the assessee”), a small scale industrial unit (for short “SSI”), is engaged in the manufac

Posted in Excise |   2664 Views