Supreme Court Upholds Tax Assessment in Income Tax Act Case — Surcharge Validated. Surcharge Validated as Distinct Charge Under Finance Act, 2001....
The case involved a dispute regarding the imposition of a 17% surcharge on a tax amount of Rs. 97,456 determined under Section 113 of the Income-tax Act, 1961 for the block period from 1991-92 to 2000...




