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2019 (8) TMI 1761 - MADRAS HIGH COURTComputation of set off of MAT credit u/s.115JAA - whether it should be excluding surcharge and cess or including surcharge and cess - HELD THAT:- Judgment rendered by us in [2019 (7) TMI 185 - MADRAS HIGH COURT] in the assessee's own case for the earlier assessment year has become final and the Revenue has not preferred any appeal. There is no material placed before this Court to show that the Revenue has filed an appeal before the Hon'ble Supreme Court against our judgment. Hence, we are inclined to follow the said decision in the assessee's own case for the earlier assessment year.- Decided in favour of assessee.
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