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2006 (7) TMI 725 - AT - Income TaxExtract: .......sue is covered by the decision of the Special Bench in the case of Merit Enterprises v. Dy. CIT 2006 101 ITD 1 (Hyd.) wherein it has been held that in case of search no surcharge can be levied. Therefore this ground of the department fails. In the result, both the appeals i.e. appeal of the assessee and appeal of the department are allowed in part.
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