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    <description>The Tribunal upheld the CIT(A)&#039;s interpretation that the maximum marginal rate of tax for the assessment year 1985-86 should include a surcharge in addition to the highest income tax rate, dismissing the Revenue&#039;s appeal. Additionally, the Tribunal upheld the CIT(A)&#039;s decision to allow the entire salary paid to three employees of the assessee, based on previous findings of legitimacy and reasonableness in salary payments.</description>
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