https://www.taxtmi.com/caselaws?id=440101 The Tribunal resolved the issue by directing the deletion of the demand, allowing the assessee's appeal. It clarified that tax credit under Section 115JAA should be exclusive of surcharge and cess, ensuring no double taxation. The decision emphasized aligning with statutory provisions and Supreme Court rulings, maintaining consistency in tax determination. The appeal was allowed, and the order was pronounced on June 30, 2023. en-us Fri, 30 Jun 2023 00:00:00 +0530 Mon, 10 Jul 2023 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440101 The Tribunal resolved the issue by directing the deletion of the demand, allowing the assessee's appeal. It clarified that tax credit under Section 115JAA should be exclusive of surcharge and cess, ensuring no double taxation. The decision emphasized aligning with statutory provisions and Supreme Court rulings, maintaining consistency in tax determination. The appeal was allowed, and the order was pronounced on June 30, 2023. Case-Laws Income Tax Fri, 30 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440101