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2008 (2) TMI 341 - MADRAS HIGH COURTWhether in the facts and circumstances of the case, the Tribunal was right in holding that surcharge is not applicable to block assessments if the search took place prior to introduction of the proviso to Section 113 with effect from 1.6.2002 - Held that even prior to 1.6.2002 the Department is entitled to levy surcharge as the proviso introduced on that is only curative in nature
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