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![MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order] MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]](https://images.taxscan.in/h-upload/2025/10/21/500x300_2098829-sungroup-enterprises-itat-new-delhi-mat-adjustment-taxscan.webp)
MAT Adjustment Must Be Based on Lower of Business Loss or Depreciation: ITAT Dismisses Appeal of Sungroup Enterprises [Read Order]
The Bench of the Income Tax Appellate Tribunal (ITAT), New Delhi, held that the lower of the unabsorbed depreciation or business loss, as per the...


![Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order] Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order]](https://images.taxscan.in/h-upload/2025/08/29/250x150_2081752-tat-new-delhi-itat-directs-schneider-electric-india-pvt-ltd-taxscan.webp)
![Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order] Failure to consider Benefit of working capital adjustment while computing ALP: ITAT Directs re adjudication against Schneider Electric India Pvt ltd [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/250x150_2080120-working-capital-adjustment-alp-itat-schneider-electric-india-pvt-ltd-taxscan.webp)