Tribunal Confirms MAT Credit Set-Off u/s 115JAA, Allowing Carry Forward to Offset Total Tax, Surcharge & Cess.

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....Tribunal was right in confirming the set-off of MAT Credit under Section 115JAA brought forward from earlier years against tax on total income including surcharge and education cess instead of adjusting the same from tax on total income before charging such surcharge and education cess - HC....