Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of Surcharge and education cess to be levied after giving MAT credit - The nature of MAT is like pre-paid taxes and, therefore, it should be treated alike for the purposes of computing education cess and surcharge also - AT
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