Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1971 (8) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (8) TMI 21 - SUPREME COURTWhether liability of company to additional super-tax should be considered in valuation of shares by break-up method - It is a question of law - Tribunal erred in opining that its finding that the additional tax payable under section 23A is deductible, is a finding of fact,. Hence, the Tribunal was wrong in refusing to refer that question for the opinion of the High Court under section 27(1)
|