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 
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>High Court of Calcutta rules in favor of assessee on Companies Surtax Act for assessment years 1973-74 and 1974-75.</h1> The High Court of Calcutta ruled in favor of the assessee regarding the Companies (Profits) Surtax Act, 1964 for assessment years 1973-74 and 1974-75. The ... Surtax The High Court of Calcutta considered questions of law related to the Companies (Profits) Surtax Act, 1964 for assessment years 1973-74 and 1974-75. The first question was answered in favor of the assessee based on a previous judgment. The second question regarding reserves was answered affirmatively for the 'Tax equalisation reserve' but remanded for further consideration for the 'Reserve for doubtful debts and advances.' The Tribunal was directed to follow Supreme Court principles in resolving the matter. No costs were awarded.
TaxTMI 
TaxTMI 
