https://www.taxtmi.com/highlights?id=67416 Rectification of mistake u/s 154 - Difference of MAT credit not allowed to the assessee as related to surcharge and cess components of the MAT taxes paid in earlier years - the tax credit allowable under section 115JAA of the Act is including surcharge and cess components of tax thereon - the denial of tax credit u/s 115JAA of the Act to the extent of surcharge and cess components in the same, is a mistake apparent from the record and rectification sought to this extent is therefore upheld. - AT en-us Fri, 30 Dec 2022 14:38:22 +0530 Fri, 30 Dec 2022 14:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67416 Rectification of mistake u/s 154 - Difference of MAT credit not allowed to the assessee as related to surcharge and cess components of the MAT taxes paid in earlier years - the tax credit allowable under section 115JAA of the Act is including surcharge and cess components of tax thereon - the denial of tax credit u/s 115JAA of the Act to the extent of surcharge and cess components in the same, is a mistake apparent from the record and rectification sought to this extent is therefore upheld. - AT Highlights Income Tax Fri, 30 Dec 2022 14:38:22 +0530 https://www.taxtmi.com/highlights?id=67416