https://www.taxtmi.com/caselaws?id=288040 The Income Tax Appellate Tribunal (ITAT) held that the Minimum Alternate Tax (MAT) credit under section 115JAA of the Income-tax Act, 1961, includes surcharge and cess besides the normal rate of tax. The ITAT dismissed the Revenue's appeals and upheld the decision to allow MAT credit inclusive of surcharge and cess, referencing relevant provisions and a Supreme Court decision. The order was pronounced on 11.10.2018. en-us Thu, 11 Oct 2018 00:00:00 +0530 Fri, 15 May 2020 09:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288040 The Income Tax Appellate Tribunal (ITAT) held that the Minimum Alternate Tax (MAT) credit under section 115JAA of the Income-tax Act, 1961, includes surcharge and cess besides the normal rate of tax. The ITAT dismissed the Revenue's appeals and upheld the decision to allow MAT credit inclusive of surcharge and cess, referencing relevant provisions and a Supreme Court decision. The order was pronounced on 11.10.2018. Case-Laws Income Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288040