Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (4) TMI 21 - HIMACHAL PRADESH HIGH COURTSuper Profits Tax Act, 1963 - computation of standard deduction – inclusion of bonus shares issued - "Whether Tribunal was correct in its construction of the expression 'paid-up capital' occurring in the Super Profits Tax Act, 1963, so as to include therein even such reserves as had been capitalized, and consequently in reducing the chargeable profits by Rs. 1,13,447?"
|