https://www.taxtmi.com/caselaws?id=378708 The ITAT held that MAT credit should be calculated after considering surcharge and education cess, dismissing the assessee's claim for allowing MAT credit against tax before surcharge and cess. The ITAT also clarified the limitations of rectification under section 254(2) for apparent mistakes, dismissing the miscellaneous application seeking rectification as no such mistake was found. en-us Wed, 02 Jan 2019 00:00:00 +0530 Sat, 20 Apr 2019 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378708 The ITAT held that MAT credit should be calculated after considering surcharge and education cess, dismissing the assessee's claim for allowing MAT credit against tax before surcharge and cess. The ITAT also clarified the limitations of rectification under section 254(2) for apparent mistakes, dismissing the miscellaneous application seeking rectification as no such mistake was found. Case-Laws Income Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378708