TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Delhi High Court: Deductions under Income-tax Act apply to computing company's capital.</h1> <h3>Commissioner Of Income-Tax Versus Goetze (India) Ltd.</h3> Commissioner Of Income-Tax Versus Goetze (India) Ltd. - [2000] 246 ITR 602, 120 TAXMANN 420 The High Court of Delhi ruled in favor of the assessee, stating that deductions under section 80-I of the Income-tax Act are deductible in the computation of the capital of the company under rule 4 of the Second Schedule to the Companies (Profits) Surtax Act. The decision was based on a previous ruling by the Karnataka High Court, affirmed by the apex court. The references were disposed of accordingly.
TaxTMI 