https://www.taxtmi.com/caselaws?id=32440 The Supreme Court allowed the appeal, setting aside the Punjab and Haryana High Court's order and directing in favor of the departmental civil appeal. The Court emphasized the applicability of surcharge in block assessments before 1.6.2002, aligning with previous interpretations of the law and clarifying the nature of the proviso to Section 113 as not retrospective but clarificatory. en-us Thu, 19 Feb 2009 00:00:00 +0530 Mon, 11 Jul 2016 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32440 The Supreme Court allowed the appeal, setting aside the Punjab and Haryana High Court's order and directing in favor of the departmental civil appeal. The Court emphasized the applicability of surcharge in block assessments before 1.6.2002, aligning with previous interpretations of the law and clarifying the nature of the proviso to Section 113 as not retrospective but clarificatory. Case-Laws Income Tax Thu, 19 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32440