Tax Ruling: Surcharge and Educational Cess to Apply Post-MAT Credit, Overturning Assessing Officer's Previous Computation Decision.

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....MAT computation - whether the surcharge and educational cess is leviable only after giving credit for MAT and thereafter the tax computation made by the AO in ITNS-7 attached with the impugned order dated 27.11.2014, is not a correct way of tax calculation? - Held Yes - AT....