COMMISSIONER OF INCOME TAX Vs. SAMI LABS LTD

JUDGEMENT

(1.) SMT . Vani is permitted to file power for the respondent.

(2.) THE Revenue has preferred this appeal challenging the order passed by the Tribunal holding that TDS and prepaid taxes should be set off against the total taxes payable and then only a MAT credit should be allowable.

(3.) THE appeal is admitted to consider the following substantial questions of law :