Surcharge, Education Cess, and Additional Surcharges are eligible for MAT Credit u/s 115JAA: ITAT [Read Order]

Surcharge - Education Cess - Additional Surcharges - MAT Credit - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Pune bench has held that surcharge, education cess, and additional surcharges are eligible for minimum alternate tax (MAT) credit under section 115JAA. The appellant, Adurjee & Bros Pvt. Ltd. during assessment proceedings claimed minimum alternate tax (MAT) credit utilized to an extent of Rs.33,41,567/- under section 115JAA of the…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1199 + GST for 1 year

Subscribe Now

taxscan-loader