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<h1>High Court of Madras rules in favor of taxpayer on surtax computation.</h1> The High Court of Madras ruled in favor of the taxpayer on both questions referred by the Income-tax Appellate Tribunal regarding the computation of ... Chargeable Profits, Company, Surtax The High Court of Madras ruled in favor of the taxpayer on both questions referred by the Income-tax Appellate Tribunal regarding the computation of chargeable profits for surtax purposes. The first question was answered based on a previous court decision in CIT v. Sundaram Industries (P.) Ltd. [1985] 151 ITR 769, while the second question was answered in line with the decision in Addl. CIT v. Madras Motor and General Insurance Co. Ltd. [1979] 117 ITR 354. No costs were awarded.
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