1988 (12) TMI 35

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.....
Income Tax
Judge(s)  : S. P. BHARUCHA., T. D. SUGLA  JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -- The question of law referred to us in this reference at .....

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..... tax Act, 1961, was to be made and that rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, was not to be applied for making any proportionate reduction on such account ? " Coun .....

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