https://www.taxtmi.com/caselaws?id=242976 The High Court dismissed the revenue's appeal regarding the levy of surcharge on undisclosed income before 1.6.2002, affirming that surcharge was not applicable for searches conducted prior to that date. Additionally, the appeal was deemed not maintainable based on the CBDT's monetary limits, as the tax effect fell below the prescribed threshold, resulting in the dismissal of the appeal. en-us Sat, 18 Jan 2014 00:00:00 +0530 Fri, 24 Jan 2014 09:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242976 The High Court dismissed the revenue's appeal regarding the levy of surcharge on undisclosed income before 1.6.2002, affirming that surcharge was not applicable for searches conducted prior to that date. Additionally, the appeal was deemed not maintainable based on the CBDT's monetary limits, as the tax effect fell below the prescribed threshold, resulting in the dismissal of the appeal. Case-Laws Income Tax Sat, 18 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242976