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1971 (12) TMI 17 - KERALA HIGH COURTWhether, on the facts and in the circumstances of the case, the super-tax levied under section 23A on the assessee for the assessment year 1960-61 is in accordance with law - For the purpose of s. 23A(1), it is the commercial profit of the assessee that has to be considered and not the total income computed under Income-tax Act – held that levy of super-tax was not justified
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