Disallowance of credit of surcharge and education cess - MAT u/s ...

Tax Credit Excludes Surcharge and Education Cess under MAT Section 115JAA; Applies Only to Income Tax Paid.

September 5, 2012

Case Laws Income Tax AT

Disallowance of credit of surcharge and education cess - MAT u/s 115JAA - if only income tax is paid under the provisions of section 115JB it is natural that tax credit u/s 115JAA will only be of income tax and not of surcharge and education cess - AT

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Disallowance of credit of surcharge and education cess - MAT u/s ...

Tax Credit Excludes Surcharge and Education Cess under MAT Section 115JAA; Applies Only to Income Tax Paid.

September 5, 2012

Case Laws Income Tax AT

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