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2016 (12) TMI 1637 - AT - Income TaxMaintainability of appeal - monetary limit - Calculation of tax effect on the tax part excluding surcharge and cess - Held that:- In view of this and keeping in mind the principles laid down by the Hon’ble Delhi High Court in the case of Dalmia Cement (Bharat) ltd. [2013 (7) TMI 662 - DELHI HIGH COURT] we are of the opinion that surcharge and education cess should not be included while calculating the tax effect. Since the tax thereon is ₹ 9 lakhs, which is less than ₹ 10 lakhs, we are of the opinion that there is no merit in the MA filed by the revenue.
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