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2006 (12) TMI 186 - AT - Income TaxExtract: .......ad in Merit Enterprises vs. Dy. CIT (2006) 102 TTJ (Hyd)(SB) 748 (2006) 101 ITD 1 (Hyd)(SB) has held that proviso to s. 113 inserted by the Finance Act, 2002 is prospective. In view of the order of the Special Bench, it is clear that levy of surcharge was rightly deleted by the learned CIT(A). 19. In the result, both the appeals are partly allowed.
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