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2016 (7) TMI 1372 - AT - Income TaxMaintainability of appeal - monetary limit - Calculation of tax effect on the tax part excluding surcharge and cess - Held that:- As gone through sub-section (43) of section 2 which defines ‘tax’. The perusal of the definition shows that whatever was intended to be included in tax has been mentioned therein. When the legislature has mentioned the words ‘super-tax’ and ‘fringe benefit tax’, then, it could have also mentioned the words ‘surcharge’ and ‘education cess’ as well, if there was any intention to include them in the word ‘tax’. Thus, in our view, surcharge and education cess shall not be include in word ‘tax’ for the purpose of examining of tax effect as envisaged in circular of Board dt 10th December 2015 No.21/2015. Thus, the tax effect being less than 10 lakhs, impugned appeal filed by the revenue is not maintainable and therefore same is hereby dismissed. Our order has no effect on the merits of this case.
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