Appellate authority failed to grant proper MAT credit u/s 115JAA, including surcharge and education cess.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CIT (A) has erred in not giving the due credit of MAT u/s 115JAA as MAT includes surcharge on MAT as well as education cess and the same was undisputedly paid by the assessee during the year under assessment - AT....