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2019 (4) TMI 2014

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..... : Dr. M. Srinivasa Rao, CIT Respondent by : Sh. SP. Chidambaram, Advocate ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) -15, Chennai, dated 30.01.2018 and pertains to assessment year 2010-11. 2. The only issue arises for consideration is inclusion of surcharge and education cess while computing .....

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..... essee, this Tribunal in exercise of its jurisdiction conferred under Section 254(1) of the Act, directed the Assessing Officer to verify the claim of the assessee and thereafter allow the claim with regard to MAT credit. In view of the order of this Tribunal for assessment year 2009-10, the Assessing Officer shall verify the claim of the assessee and thereafter allow the claim with regard to .....

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