- (1.) Civil Appeal No. 2717 of 1996 : The appeal relates to the Assessment Year 1980-81. It is on a certificate of fitness to appeal granted by the High Court. The certification was only in respect of one question, which read thus : "Whether on the facts and in the circumstances of the case, the liability to pay sur-tax is an admissible deduction in computing the total income -
(2.) The answer to this question is covered against the assessee by the decision of this Court in the assessee's own case, (1996) 219 ITR 581. The question is, accordingly, answered in the negative and in favour of the Revenue.
(3.) The civil appeal is dismissed.;