https://www.taxtmi.com/caselaws?id=372865 The ITAT Jaipur allowed the appeal, ruling in favor of the appellant, holding that surcharge and education cess should be included in the calculation of Minimum Alternate Tax (MAT) credit under section 115JAA of the Act. The decision overturned the Assessing Officer's restriction on the MAT credit amount for AY 2010-11, aligning with legal provisions and precedents supporting the inclusion of surcharge and education cess in the tax calculation for MAT credit purposes. en-us Thu, 14 Jun 2018 00:00:00 +0530 Tue, 01 Jan 2019 13:49:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372865 The ITAT Jaipur allowed the appeal, ruling in favor of the appellant, holding that surcharge and education cess should be included in the calculation of Minimum Alternate Tax (MAT) credit under section 115JAA of the Act. The decision overturned the Assessing Officer's restriction on the MAT credit amount for AY 2010-11, aligning with legal provisions and precedents supporting the inclusion of surcharge and education cess in the tax calculation for MAT credit purposes. Case-Laws Income Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372865