TMI Blog2019 (4) TMI 2014X X X X Extracts X X X X X X X X Extracts X X X X ..... in the assessee's own case [ 2018 (11) TMI 1640 - ITAT CHENNAI] as placing reliance on the judgment of 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) has no power to direct the As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EMBER: This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) -15, Chennai, dated 30.01.2018 and pertains to assessment year 2010-11. 2. The only issue arises for consideration is inclusion of surcharge and education cess while computing MAT credit under Section 115JAA of the Income-tax Act, 1961 (in short 'the Act'). 3. We heard Dr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 credit as in the case of assessment year 2009-10. 4. With the above direction, the appeal of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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