1997 (3) TMI 15

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 199 of 1979, dated October 13, 1979, the Tribunal referred the following question, for the opinion of this court, under section 18 of the Companies (Profits) Surtax Act, 1964, and section 256(2) of the Income-tax Act, 1961 : "Whether, on The facts and in the circumstances of the case, no por tion of the capital is to be deducted under rule 4 of the Second Schedule in respect of the deduction gra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X