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1975 (7) TMI 4 - SC - Income TaxAdditional surcharge, though levied by the Finance Act, 1963, independently of the Income-tax Act, is but a mode of levying tax on a portion of the assessee's income computed in accordance with the definition in section 2(8) of the Act of 1963 - Therefore, the notice of demand u/s 156 of the Income-tax Act can lawfully call for the payment of amount due from an assessee by way of additional surcharge
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