1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Dividends declared post start of accounting year not deductible from capital base for surtax.</h1> The HC of Madras held that dividends declared after the start of the accounting year should not be deducted from the capital base for surtax levy, ... Surtax, Dividends, Computation Of Capital The High Court of Madras ruled that dividends declared after the first day of the accounting year should not be reduced from the capital base for levy of surtax. This decision was based on a previous Supreme Court ruling in Indian Tube Co. P. Ltd. v. CIT. The court answered the question in the negative and in favor of the Department.
TaxTMI 
TaxTMI 
