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1987 (4) TMI 64 - KERALA HIGH COURTExtract: .......see is limited company. Both the questions arise under the Companies (Profits) Surtax Act, 1964, (the Act ). Question No. 2 has to be answered in the light of the decision of this court in CIT v. Premier Cotton Spinning Mills Ltd. 1981 128 ITR 694 (Ker), in the affirmative (sic), that is, in favour of the assessee and against the Revenue. We do so.
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