Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2007 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2007 (3) TMI 657 - AT - Income TaxExtract: .......itional ground concerning non-leviability of surcharge is concerned, in the light of the decision of the Special Bench ( 2007 288 ITR (AT) 226 (Hyd)) and considering the fact that the search was carried out on December 29, 2000, the surcharge is not leviable. We uphold the claim of the assessee. In the result, the appeal of the assessee is allowed.
|