1992 (12) TMI 36

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..... urtax Act, 1964, the Income-tax Appellate Tribunal has referred the following question at the instance of the Revenue : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the Income-tax Officer could not invoke rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, for the purpose of reducing the capital base proportion .....

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