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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Surtax aggregation rule reduces surtax where combined income-tax and surtax exceed a statutory proportion of company income.</h1> The Finance Act, 1965 amends the Companies (Profits) Surtax Act, 1964 by deleting references to super-tax and substituting income-tax where specified; expanding qualifying activities to include construction as well as manufacture or production; replacing the list of specified articles; and adding a proviso that where a qualifying company's aggregate of income-tax (after adjustments) and surtax exceeds a statutory proportion of total income, the excess is deducted from surtax to determine surtax payable.

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