Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1976 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (11) TMI 4 - SC - Income TaxWhether the Tribunal was correct in holding that for computing the reduction in rebate under para. D of part II to the first Schedule to the Finance Act, 1959 and 1958 in the composition of profits as the year from which the dividend had been declared should be looked into and that the paid-up capital should be proportionately reduced for the purpose of reducing the rebate in corporation tax - question is answered in negative - revenue's appeal is accepted
|