Calcutta HC upholds ITAT’s decision quashing Order u/s 263 on MAT Credit and Doubtful Debts: Finds no Error in Assessment [Read Order]

The court rejected the revenue's appeal, affirming that the tribunal’s findings were correct and did not involve substantial mistakes.
By Sneha Sukumaran Mullakkal - On August 13, 2024 6:02 pm - 2 mins read
Calcutta High Court - ITAT - MAT - MAT Credit - Error in Assessment - Taxscan

In the recent case, the Calcutta High Court,upheld the Tribunal’s decision on Minimum Alternate Tax ( MAT ) credit and provisions for doubtful debts, concluding that there were no significant errors in the assessment made by the lower authorities. Eastern Coalfields Ltd.,the respondent-assessee, the revenue appellant, filed an appeal under Section 260A of the Income…

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