Held that allowing the appeal, that minimum alternate tax credit was eligible on the surcharge and cess. The format of form ITR 6 prior to assessment year 2012-13 was designed in such a manner that the tax liabilities under normal provisions and minimum alternate tax provisions were computed without surcharge and cess. Form ITR 6 was amended from assessment year 2012-13 wherein the tax liability was computed including surcharge and cess. Therefore, post assessment year 2012-13 as the format of ITR 6 is so designed to compute minimum alternate tax credit automatically using the prescribed algorithm, i. e., the difference between tax liability and minimum alternate tax liability including surcharge and cess is a balancing figure. The issue was not debatable. The Assessing Officer was directed to allow set off of minimum alternate tax credit inclusive of surcharge and education cess and recompute the tax payable by the assessee.(AY.2014-15)