Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1978 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1978 (11) TMI 13 - HC - Income TaxExtract: .......r taxation and provision for dividends be treated as de reserve to be included in the computation of the assessee s capital under r. 1 of the Second Schedule to the Super Profits Tax Act, 1963. Accordingly, this question in answered in the negative, i.e., in favour of the revenue and against the assessee. The references are disposed of accordingly.
|