https://www.taxtmi.com/caselaws?id=287481 The courts clarified the methodology for computing tax liability under ITR-6 for the assessment year 2011-12, emphasizing adherence to the prescribed entries. They upheld the inclusion of surcharge and cess in MAT credit calculations, following the prescribed format for accurate assessments. The decisions underscored the importance of consistency in applying the prescribed methodology and format for determining tax liability and MAT credit. en-us Mon, 01 May 2017 00:00:00 +0530 Thu, 16 Apr 2020 11:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287481 The courts clarified the methodology for computing tax liability under ITR-6 for the assessment year 2011-12, emphasizing adherence to the prescribed entries. They upheld the inclusion of surcharge and cess in MAT credit calculations, following the prescribed format for accurate assessments. The decisions underscored the importance of consistency in applying the prescribed methodology and format for determining tax liability and MAT credit. Case-Laws Income Tax Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287481