https://www.taxtmi.com/caselaws?id=408162 The ITAT allowed the appeal, stating that the CIT(A) was unjustified in disallowing the claim of MAT credit for surcharge and cess already paid by the assessee. The judgment emphasized the inclusion of surcharge and cess in MAT credit computation, aligning with various judicial pronouncements. en-us Thu, 13 May 2021 00:00:00 +0530 Wed, 02 Jun 2021 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408162 The ITAT allowed the appeal, stating that the CIT(A) was unjustified in disallowing the claim of MAT credit for surcharge and cess already paid by the assessee. The judgment emphasized the inclusion of surcharge and cess in MAT credit computation, aligning with various judicial pronouncements. Case-Laws Income Tax Thu, 13 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408162