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2002 (5) TMI 212 - ITAT DELHI-DExtract: .......stant case, surcharge was not applicable. In other words, levy of surcharge in the case of block assessment of a domestic company was not imposable. 28. Therefore, in view of the precedence and there being no contrary decision, we delete the addition made on account of charging of surcharge. 29. In the result, the appeal of the assessee is allowed.
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