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2006 (10) TMI 467 - HC - Income TaxExtract: .......he said order cannot, thus, be taken to be an authority for the proposition that irrespective of a provision in the Finance Act, levy of surcharge was not permissible on the ground that proviso to s. 113 of the Act was added only w.e.f. 1st June, 2002. 8. In view of the above, we do not find any merit in the writ petition and the same is dismissed.
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