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Income Tax - Highlights / Catch Notes

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MAT credit u/s 115JAA - Whether MAT credit includes surcharge ...

Case Laws     Income Tax

October 30, 2020

MAT credit u/s 115JAA - Whether MAT credit includes surcharge and education cess instead of excluding surcharge and education cess - The Hon'ble Supreme Court explained the term 'surcharge' to mean as the charge in addition to or subject to an additional or extra charge. - HC

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