Court affirms Tribunal ruling on surtax deduction, allows relief under section 80J without time limits.

The High Court of Karnataka upheld the Income-tax Appellate Tribunal's decision on the inadmissibility of surtax as a deduction in computing total income. The court ruled in favor of the Revenue on the entitlement to relief under section 80J without time restrictions, citing precedent.

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The High Court of Karnataka upheld the decision of the Income-tax Appellate Tribunal regarding the inadmissibility of surtax as a deduction in computing total income. The court also ruled in favor of the Revenue regarding the entitlement to relief under section 80J without time restrictions. The judgments were based on previous court decisions.

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