https://www.taxtmi.com/caselaws?id=296131 The Tribunal allowed the appeal of the assessee, holding that MAT credit should include surcharge and education cess as per sections 115JB and 115JAA. The Tribunal relied on the Supreme Court's decision in CIT vs. K. Srinivasan and the Calcutta High Court's decision in Srei Infrastructure Finance Ltd. vs. DCIT to support its conclusion. The Tribunal dismissed the additional grounds raised by the assessee as not pressed. en-us Thu, 11 Oct 2018 00:00:00 +0530 Fri, 05 Aug 2022 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296131 The Tribunal allowed the appeal of the assessee, holding that MAT credit should include surcharge and education cess as per sections 115JB and 115JAA. The Tribunal relied on the Supreme Court's decision in CIT vs. K. Srinivasan and the Calcutta High Court's decision in Srei Infrastructure Finance Ltd. vs. DCIT to support its conclusion. The Tribunal dismissed the additional grounds raised by the assessee as not pressed. Case-Laws Income Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296131