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Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1985 (12) TMI HC This

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1985 (12) TMI 43 - HC - Income Tax

  1. 1979 (12) TMI 2 - SC
The High Court of Madhya Pradesh allowed applications under section 256(2) of the Income-tax Act, 1961. The court directed the Tribunal to refer the question of law regarding the inclusion of 'reserve for leave with wages' in calculating the capital for determining surtax liability.

 

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