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2019 (5) TMI 1127 - AT - Income TaxMAT Credit u/s 115JAA - Inclusion of surcharge and educational cess while adjusting MAT credit - HELD THAT:- As decided in K. SRINIVASAN [1971 (11) TMI 2 - SUPREME COURT] held that the legislative history of the Finance Acts, as also the practice indicates that the term “income-tax” as employed in Section 2 includes surcharges also the special and the additional surcharge whenever provided which are also surcharges within the meaning of Art. 271 of the Constitution. - Decided against revenue
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