MAT Credit Dispute: Court Rules Against Exclusion of Surcharge and Cess in Tax Credit u/s 115JAA.

Determining the MAT credit u/s 115JAA - Non granting credit for surcharge and cess while computing the tax credit u/s 115JAA - department cannot be unjustly enriched with the surcharge and cess portion of the amounts actually paid by the assessee - AT .....

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