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2004 (2) TMI 275 - AT - Income TaxExtract: ....... s favour in several cases holding that no surcharge is leviable but for the proviso to s. 113. Since the date of search in assessee s case is not covered by the period from which said proviso is made applicable, we hold that the surcharge cannot be levied on the assessee. This ground is, therefore, allowed. 7. In the result, the appeal is allowed.
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