surcharge whenever provided
which are also surcharges within the
meaning of article 271 of the Constitution.
The phraseology employed in the Finance
Acts ... used in section
2 includes surcharge.
According to article 271 , notwithstanding
anything in articles 269 and 270 ,
Parliament may at any time increase
surcharge whenever provided which are also surcharges
within the meaning of article 271 of the Constitution. The
phraseology employed in the Finance Acts ... used in section 2
includes surcharge.
According to article 271 , notwithstanding anything in articles 269
and 270 , Parliament may at any time increase
surcharge whenever provided which are also
surcharges within the meaning of Article 271 of the Constitution. The phraseology
employed in the Finance Acts ... used in section 2
includes surcharge.
8. According to Article 271 notwithstanding anything in Article 269 and 270 Parliament
may at any time increase
revenue, the word 'surcharge' has
been used in Article 271 for the purpose of separating it from the basic charge
Acit 6(3), Mumbai vs Grasim Industries Ltd, Mumbai on 25 February, 2025
IN THE
Grasim Industries Ltd ( Corporate ... vs Addl Cit Rg 6(3), Mumbai on 25 February, 2025
rticle 271
of the Constitution of India. Drawing our attention to Article
271 ,he submitted, surcharge is recognized as a separate
category and its collection ... found to be superfluous, for the following
reasons. As discussed earlier, Article 271 of the Constitution
of India, empowers the Union to impose surcharge
Motech Software Pvt Ltd, Mumbai vs Dcit, Cir-3(3)(1), Mumbai on 28 August
Dcit, Cir-3(3)(1), Mumbai vs Motech Software Pvt Ltd, Mumbai on 28 August
Motech Software Pvt Ltd, Mumbai vs Dcit, Cir-3(3)(1), Mumbai on 28 August
