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Sec. 154 of Income Tax Act, 1961— Rectification of Mistake— Whether the MAT credit is available or not will be known, if the AO finds MAT credit on such examination, which can be carried forward to give credit in the year under consideration, thus, having considering the facts and circumstances of the case, there is no force in the arguments of ld. AR and taking into consideration the discussion, matter was remanded to the file of AO for its fresh consideration with the direction to compute the MAT credit available to the assessee in earlier years by giving effect to the orders of ITAT and CIT(A) - JOHN DEERE INDIA PVT. LTD. V/s DEPUTY CIT -  28 ITCD Online 053 (ITAT-PUNE)