https://www.taxtmi.com/caselaws?id=185778 The appeal involved the issue of whether Minimum Alternate Tax (MAT) credit should be set off against tax liability before or after surcharge and cess. The Tribunal ruled in favor of the assessee, directing the Assessing Officer to allow MAT credit against tax liability before surcharge and education cess or include them in the MAT credit amount. The Tribunal also instructed the re-computation of interest under section 244A in line with the MAT credit adjustments. en-us Fri, 09 Jan 2015 00:00:00 +0530 Sat, 27 Aug 2016 12:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185778 The appeal involved the issue of whether Minimum Alternate Tax (MAT) credit should be set off against tax liability before or after surcharge and cess. The Tribunal ruled in favor of the assessee, directing the Assessing Officer to allow MAT credit against tax liability before surcharge and education cess or include them in the MAT credit amount. The Tribunal also instructed the re-computation of interest under section 244A in line with the MAT credit adjustments. Case-Laws Income Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185778