Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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Addition made on account of non realization of ‘Provision for surcharge’- such amount of surcharge cannot be held to be taxable as it is not the real income of the assessee and is hypothetical by nature - AT