TMI Blog2019 (3) TMI 1881X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal in the assessee's own case [ 2018 (11) TMI 1640 - ITAT CHENNAI] wherein by placing reliance on the judgment of Apex Court in CIT v. K. Srinivasan [ 1971 (11) TMI 2 - SUPREME COURT] found that the surcharge and education cess are part of income-tax. This Tribunal has also found that the CIT(Appeals) has directed the Assessing Officer to verify the MAT credit. Since the CIT(Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aram, Advocate. ORDER Per Inturi Rama Rao, Accountant Member: This appeal filed by the Revenue against the Order of the Learned Commissioner of Income Tax (Appeals)-15, Chennai (hereinafter called as CIT(A) ) dated 28.02.2018 for the Assessment Year (AY) 2012-13. 2. The only issue arises for consideration is inclusion of surcharge and education cess while computing MAT credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is Tribunal in exercise of its jurisdictional power conferred under Section 254(1) of the Act, directed the Assessing Officer to verify the claim of the assessee and thereafter allow the claim with regard to MAT credit. In view of the order of this Tribunal for assessment year 2009-10, the Assessing Officer shall verify the claim of the assessee and thereafter allow the claim with regard to MAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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