Informative

Details for MAT Credit under Section 115JAA Available on Assessment Records; ITAT Directs to Allow Rs 12.94 Lakh Credit

Update / Judgement Date

17 Oct 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Financial ManagementIncome Tax

ITAT allowed a MAT credit of Rs 12.94 lakh after confirming details were available in assessment records under Section 115JAA. The decision clarifies the entitlement of taxpayers to claim MAT credits if records substantiate eligibility, reinforcing procedural correctness in corporate taxation.

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Details for MAT Credit under Section 115JAA Available on Assessment Records; ITAT Directs to Allow Rs 12.94 Lakh Credit

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