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Income Tax - Highlights / Catch Notes

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

Case Laws     Income Tax

May 15, 2020

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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