Section 115JAA and 115JB of the Income Tax Act, 1961 — MAT — Matter is set aside to the AO to verify the quantum of unutilised MAT Credit and allow carry forward of same to subsequent years in view of specific directions of the High Court to the effect that till the appointed date of demerger i.e. 1st April, 2013, all fax, including income tax paid or payable, shall be on account of assessee. MAT credit need to be allowed to be assessee and not to the demerger SEZ units even though the same arose on account of SEZ units — Deputy Commissioner of income tax vs. TCS E— Serve International Ltd. [2019] 201 TTJ (Mumbai) 997