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1973 (5) TMI 1 - HC - Income TaxSuper Profits Tax Act, 1963 - amounts set apart for payment of gratuity and excess provision for taxation -1. " Whether on the facts and in the circumstances of the case, the sum of Rs. 2,32,595 represented reserves as contemplated under rule 1 of the Second Schedule to the Super Profits Tax Act, 1963 ? 2. Whether, on the facts and in the circumstances of the case, the sum of Rs. 6,150 was not part of reserve under rule 1 of the Second Schedule to the Super Profits Tax Act, 1963 ? "
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