https://www.taxtmi.com/caselaws?id=776721 ITAT Kolkata held that "tax" for credit under s.115JAA includes education cess, therefore credit for MAT must include cess and the CIT(A)'s order denying such credit was reversed. The tribunal also allowed the appeal on excess DDT, directing the taxpayer to produce evidence of dividend receipt from the subsidiary and DDT paid, and directed the AO to grant refund in accordance with the HC finding. en-us Tue, 12 Aug 2025 00:00:00 +0530 Mon, 18 Aug 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776721 ITAT Kolkata held that "tax" for credit under s.115JAA includes education cess, therefore credit for MAT must include cess and the CIT(A)'s order denying such credit was reversed. The tribunal also allowed the appeal on excess DDT, directing the taxpayer to produce evidence of dividend receipt from the subsidiary and DDT paid, and directed the AO to grant refund in accordance with the HC finding. Case-Laws Income Tax Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776721