Income of AOP taxable at MMR if any member is taxable at rate higher than MMR

Nam Group Aslali Vs AO, CPC (ITAT Ahmedabad) ITAT Ahmedabad held that as per the provisions of Section 167B of the Income Tax Act, Maximum Marginal Rate (MMR) is applicable on entire income of AOP if any one member of the AOP is taxable at a rate higher than MMR. Thus, matter restored to file of AO verify whether any member of AOP is taxable at rate higher than MMR. Facts- Present appeal is preferred by the assessee against CIT(A) order, wherein, the levy of surcharge at the maximum marginal rate under Section 167B of the Income Tax Act, 1961 was uphold. The levy of surcharge was determined pu...