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2003 (4) TMI 221 - ITAT BANGALORE-BExtract: ....... this view need to be resorted as held by Hon ble Supreme Court in case of CIT vs. Vegetable Products Ltd. 1973 CTR (SC) 177 (1973) 88 ITR 192 (SC) while dealing with the issue on interpretation of statutes. In view of the discussion above, we hold that no surcharge can be levied on the facts of the case. In the result the appeal is partly allowed.
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