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2003 (10) TMI 32 - UTTARANCHAL HIGH COURT"(i) Whether the activities of the assessee were in the nature of works contract and therefore not covered by the notification of the Central Government dated March 31, 1983, u/s 24AA of the Companies (Profits) Surtax Act, 1964? - (ii) Whether the Income-tax Officer was right in adding the payment of surtax by the ONGC as perquisite/benefit in terms of section 28(iv) to the income of the assessee?" - In our view the above two questions of law are required to be decided by us as they are substantial questions of law and the Tribunal was wrong in rejecting the application of the Department. - Accordingly, we direct the Tribunal to draw up a statement of case and refer the above two questions of law to this court u/s 256(1)
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