https://www.taxtmi.com/caselaws?id=380399 The Tribunal upheld the CIT (A)'s decision to include surcharge and educational cess in MAT credit adjustment under section 115JAA, dismissing the Revenue's appeals. The Tribunal emphasized the inclusive nature of surcharge within the tax framework and relied on relevant legal provisions and precedents to support its decision. The direction given by the CIT (A) to the AO for both assessment years was affirmed, with the judgment pronounced on 17th May 2019 in Chennai. en-us Fri, 17 May 2019 00:00:00 +0530 Sat, 18 May 2019 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380399 The Tribunal upheld the CIT (A)'s decision to include surcharge and educational cess in MAT credit adjustment under section 115JAA, dismissing the Revenue's appeals. The Tribunal emphasized the inclusive nature of surcharge within the tax framework and relied on relevant legal provisions and precedents to support its decision. The direction given by the CIT (A) to the AO for both assessment years was affirmed, with the judgment pronounced on 17th May 2019 in Chennai. Case-Laws Income Tax Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380399