1988 (11) TMI 58

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... this reference reads thus : "Whether, on the facts and in the circumstances of the case, the sums of Rs. 60,000 and Rs. 7,62,000 representing 'Gratuity reserve' and 'Provision for taxation', respectively, are includible in the capital computation of the assessee under rule 1 of the Second Schedule to the Super Profits Tax Act, 1963, for the assessment year 1963-64 ?" In view of the Supreme Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X