https://www.taxtmi.com/caselaws?id=277766 The Tribunal upheld the Commissioner's order, dismissing the Revenue's appeal regarding the allowance of MAT credit and the treatment of surcharge and education cess in the credit for set off. The Tribunal ruled that MAT credit should be allowed against tax liability before surcharge and education cess or that the MAT credit amount should include surcharge and education cess for credit against tax payable inclusive of surcharge and education cess. en-us Wed, 03 Feb 2016 00:00:00 +0530 Sat, 22 Dec 2018 06:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277766 The Tribunal upheld the Commissioner's order, dismissing the Revenue's appeal regarding the allowance of MAT credit and the treatment of surcharge and education cess in the credit for set off. The Tribunal ruled that MAT credit should be allowed against tax liability before surcharge and education cess or that the MAT credit amount should include surcharge and education cess for credit against tax payable inclusive of surcharge and education cess. Case-Laws Income Tax Wed, 03 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277766