https://www.taxtmi.com/caselaws?id=432910 The Tribunal upheld the Commissioner's decision to allow the credit of Surcharge and Education Cess in the MAT provisions for the relevant year, emphasizing the importance of considering the spirit of the provisions and legal precedents in such matters. The Tribunal dismissed the Revenue Department's appeal, stating that there was no reason to interfere with the findings. en-us Wed, 04 Jan 2023 00:00:00 +0530 Mon, 16 Jan 2023 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432910 The Tribunal upheld the Commissioner's decision to allow the credit of Surcharge and Education Cess in the MAT provisions for the relevant year, emphasizing the importance of considering the spirit of the provisions and legal precedents in such matters. The Tribunal dismissed the Revenue Department's appeal, stating that there was no reason to interfere with the findings. Case-Laws Income Tax Wed, 04 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432910