Case Law Details
Case Name : Bhavani Engineering Vs ITO (ITAT Hyderabad)
Appeal Number : ITA Nos. 704 & 705/Hyd/2022
Date of Judgement/Order : 30/01/2023
Related Assessment Year : 2018-19
Courts :
All ITAT ITAT Hyderabad
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Bhavani Engineering Vs ITO (ITAT Hyderabad)
ITAT Hyderabad held that mentioning of firm in 2(3)(b) of the Finance Act, 2018 excludes it from 2(3)(a). Accordingly, in case of firm, surcharge is leviable only when its total income exceeds INR 1 crore and not otherwise.
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