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2002 (2) TMI 914 - ITAT DELHIExtract: .......essing Officer. A copy of Finance Act, 1988 is placed at page 36, which clearly says that no surcharge shall be payable by a non-resident. Undisputedly the assessee is a non-resident. Accordingly no surcharge is payable by the assessee. Therefore, this ground of the assessee is also allowed. 12. In the result, the appeal of the assessee is allowed.
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