SIEMENS LTD. Vs. DY. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is an appeal filed by the assessee and is directed against the order of Commissioner (Appeals) dated 25 -5 -1993, for the assessment year 1982 -83.

(2.) THE ground of appeal raised reads as follows :

(3.) In the present case return of surtax was filed on 27 -9 -1982, showing chargeable amount of Rs. 71,48,314. The surtax payable was calculated at Rs. 17,87,087. The advance surtax paid was Rs. 57,51,540 which was paid as under: <FRM>JUDGEMENT_162_LAWS(BOM)8_2002.html</FRM>