https://www.taxtmi.com/caselaws?id=69563 The tribunal partially allowed the appeals, upholding the inclusion of the provision for proposed dividends in the capital employed calculation but overturning the inclusion of the provision for taxation, aligning with the legal principles established by the Supreme Court rulings. en-us Fri, 31 Jan 1992 00:00:00 +0530 Thu, 07 Apr 2011 16:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69563 The tribunal partially allowed the appeals, upholding the inclusion of the provision for proposed dividends in the capital employed calculation but overturning the inclusion of the provision for taxation, aligning with the legal principles established by the Supreme Court rulings. Case-Laws Income Tax Fri, 31 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69563