Dismissing the appeal of the revenue the Court held that the minimum alternate tax credit under section 115JAA of the Act includes surcharge and education cess. (AY.2011-12)
CIT v. Saint Gobain Glass India Ltd. (2020) 429 ITR 505 (Mad.)(HC)
S. 115JAA : Book profit-Deemed income-Tax credit-Includes surcharge and education cess.