https://www.taxtmi.com/caselaws?id=277767 The Tribunal upheld the inclusion of surcharge and cess in Minimum Alternate Tax (MAT) credit under Section 115JAA, dismissing the revenue's appeal and favoring the assessee. Additionally, the Tribunal allowed the assessee's appeal for statistical purposes regarding the deduction for gratuity paid to employees under Section 40A(7), remitting the issue for verification by the Assessing Officer. The order was pronounced on May 19, 2016, at Chennai. en-us Thu, 19 May 2016 00:00:00 +0530 Sat, 22 Dec 2018 06:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277767 The Tribunal upheld the inclusion of surcharge and cess in Minimum Alternate Tax (MAT) credit under Section 115JAA, dismissing the revenue's appeal and favoring the assessee. Additionally, the Tribunal allowed the assessee's appeal for statistical purposes regarding the deduction for gratuity paid to employees under Section 40A(7), remitting the issue for verification by the Assessing Officer. The order was pronounced on May 19, 2016, at Chennai. Case-Laws Income Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277767