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Income Tax

MAT credit - the Tribunal after deliberating the issue and...

Tribunal Rules MAT Credit Includes Surcharge and Cess u/ss 115JA and 2(43) of Income Tax Act.

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Income TaxMay 15, 2020Case LawsAT

MAT credit - the Tribunal after deliberating the issue and analyzing the provisions of section 115JA and 2(43) of the Act read with relevant clauses of the Finance Act has held that the MAT credit allowable to the assessee is inclusive of surcharge and cess.

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