Allowing the appeal of the assessee the Tribunal held that ;the amount of the MAT tax credit, inclusive of surchargeand education cess etc., of any, should be reduced from the amount of tax determined on the total income after adding surcharge and education cess, etc. Only the resultant amount payable will suffer interest under the relevant provisions of the Act. Since the amount of MAT tax credit is uncertain, the impugned order is to be set aside and remit the matter to the file of the Assessing Officer for ascertaining the correct amount of MAT tax credit available with the assessee inclusive of surcharge and education cess etc., if any, and then allow tax credit as indicated above. ( AY.2011-12)