1988 (12) TMI 35

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal Effects - - - - - Dated:- 8-12-1988 - 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 80J of the Income-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 su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X