MAT credit computation u/s 115JAA - Inclusion of surcharge and ...

Case Laws Income Tax

July 4, 2019

MAT credit computation u/s 115JAA - Inclusion of surcharge and cess - term "income tax" as employed in Section 2 of the Finance Act, which includes surcharge as also the special and the additional surcharge whenever provided - even CBDT Circular No.3 of 2018 dated 11.7.2018 also show understanding of the Board was that tax includes applicable surcharge and cess

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MAT credit computation u/s 115JAA - Inclusion of surcharge and ...

Case Laws Income Tax

July 4, 2019

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