AMCO BATTERIES LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The Income -tax Appellate Tribunal, Bangalore Bench, has referred the following question for the opinion of the court: 'Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the surtax paid is not an allowable deduction in computing the total income under the Income -tax Act ?'

(2.) IN view of the decision of this court in I.T.R.C. Nos. 109 and 110 of 1979 [CIT v. International Instruments (P.) Ltd. : [1983]144ITR936(KAR) disposed of on 14 -9 -1983, the question is answered in the affirmative and against the assessee.