COMMISSIONER OF INCOME TAX Vs. LAKSHMI SARASWATHI (ARMI) (P.) LTD.
LAWS(SC)-2009-10-88
SUPREME COURT OF INDIA
Decided on October 23,2009

COMMISSIONER OF INCOME TAX Appellant
VERSUS
Lakshmi Saraswathi (Armi) (P.) Ltd. Respondents

JUDGEMENT

- (1.) ISSUE notice.
(2.) DASTI service, in addition, is permitted. Department is directed to submit, after two weeks, complete list of connected matters.
(3.) IN this case, an important question of law arises whether Minimum Alternate Tax [MAT] credit should be given effect to under Section of the Income -tax Act, 1961, before charging interest or after charging interest under Sections and of the Income -tax Act, 1961?;


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