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1979 (7) TMI 204 - HIGH COURT OF PUNJAB AND HARYANAExtract: .......ion for taxation and provision for dividends sh6uld be treated as a part of the reserve for the purposes of rule 1 of the Second Schedule to the S.P.T. Act, 1963. Accordingly, this question is answered in the negative, i.e., in favour of the revenue and against the assessee. The references are disposed of accordingly. B.S. Dhillon J. mdash I agree.
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