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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        The ITAT held that the surcharge on the assessee's income must be determined according to the slab rates prescribed under the Finance Act, rejecting the application of the Maximum Marginal Rate. Since the assessee's income exceeds Rs. 50 lakhs but does not exceed Rs. 1 crore, the applicable surcharge rate is 10%. The AO was directed to recompute the surcharge accordingly in line with the settled legal position and prescribed slab rates.

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