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of <h1>Taxation amounts utilized excluded from capital computation under Companies (Profits) Surtax Act</h1> The High Court of Bombay held that only the provision for taxation amount utilized should be excluded from capital computation for the Companies (Profits) ... Reserves, Surtax The High Court of Bombay ruled in favor of the assessee, stating that only the amount of provision for taxation actually utilized should be excluded from the computation of capital for the Companies (Profits) Surtax Act, 1964. The decision was based on the Supreme Court judgment in Vazir Sultan Tobacco Co. Ltd. v. CIT [1981] 132 ITR 559 (SC).
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