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1994 (12) TMI 109 - AT - Income Tax
Extract:
.......uld be reworked by the Assessing Officer accordingly. 11. The only other ground in the appeal is against the disallowance of the surtax liability. This ground is decided against the assessee respectfully following the judgment of the Calcutta High Court in Molins of India Ltd. v. CIT 1983 144 ITR 317. 12. In the result, the appeal is partly allowed