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Mat credit
Whether MAT credit is available before charging surcharge, education cess and Secondary Higher education cess or after that. Please provide specific case laws and section providing actual base for the same.
In one of my assessee we have adjusted MAT before that, whether it is correct or not?
Replies (1)
MAT credit is available after adding surcharge and cess i.e. differnce of actual tax payable.
No specific case law needed as the language itself is clear which speaks about tax paid and payable
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