Commissioner Of Income-Tax, Madras vs K. Srinivasan And K. Gopalan on 22 December, 1952
5. We have heard the rival submissions and also gone through the case
relied upon by the Ld. DR. We notice that in case of CIT vs. K. Srinivasan
(supra), the question before the Hon'ble Supreme Court was that whether the
words "income tax" in the Finance Act of 1964 include surcharge and
additional surcharge. The Hon'ble Court answered the question in affirmative.
However, in the case before us, the issue is in relation to education cess and
not surcharge.