https://www.taxtmi.com/caselaws?id=21305 The High Court of Delhi addressed the issue of allowing surtax in the assessment computation under section 154 of the Income-tax Act, 1961. The court ruled in favor of the Department, concluding that the claim for surtax allowance could not be made under section 154. The decision emphasized consistency in interpreting tax laws and upheld the precedent that disallowed the surtax liability in the computation of assessable income. en-us Wed, 04 Nov 1992 00:00:00 +0530 Sat, 21 Nov 2009 13:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21305 The High Court of Delhi addressed the issue of allowing surtax in the assessment computation under section 154 of the Income-tax Act, 1961. The court ruled in favor of the Department, concluding that the claim for surtax allowance could not be made under section 154. The decision emphasized consistency in interpreting tax laws and upheld the precedent that disallowed the surtax liability in the computation of assessable income. Case-Laws Income Tax Wed, 04 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21305