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TMI Blog2019 (8) TMI 1761X X X X Extracts X X X X X X X X Extracts X X X X ..... s in [ 2019 (7) TMI 185 - MADRAS HIGH COURT ] in the assessee's own case for the earlier assessment year has become final and the Revenue has not preferred any appeal. There is no material placed before this Court to show that the Revenue has filed an appeal before the Hon'ble Supreme Court against our judgment. Hence, we are inclined to follow the said decision in the assessee's own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/Chny/2018 on the file of the Income Tax Appellate Tribunal, Madras 'D' Bench for the assessment year 2010-11. 3. The Revenue has filed this appeal by raising the following substantial questions of law : i. Whether the Appellate Tribunal is correct in law in directing the inclusion of surcharge and cess in MAT credit under Section 115JAA of the Income Tax Act ? and ii. Whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Srei Infrastructure Finance Ltd. Vs. DCIT, Circle 11(2), Kolkatta [reported in (2016) 72 Taxmann.com 239], which was not placed before us when the earlier appeal was heard. 6. In any event, the judgment rendered by us in TCA.No.369 of 2019 dated 19.6.2019 in the assessee's own case for the earlier assessment year has become final and the Revenue has not preferred any appeal. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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