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1989 (1) TMI 69 - HC - Income Tax

The High Court of Allahabad directed the Appellate Tribunal to refer a question of law regarding the calculation of capital base under the Surtax Act. The Tribunal's decision on the timing of provision for taxation was challenged and the application was allowed. (Case citation: 1989 (1) TMI 69 - Allahabad High Court)

 

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