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1998 (8) TMI 26 - MADRAS HIGH COURTExtract: .......32 CTR (SC) 500 (1996) 219 ITR 581 (SC) TC S18.1998, wherein it was held that the surtax levied under the Companies (Profits) Surtax Act, 1964 cannot be allowed as a deduction, while computing the business income. 6. All the questions referred to us have therefore, to be, and are answered against the assessee and in favour of the Revenue. No costs.
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