https://www.taxtmi.com/caselaws?id=8277 For computing super-tax under section 17 of the Indian Income-tax Act, 1922, the statutory sequence required the increase under section 17(4)(a) to be made first on the reduced income, and only then was the adjustment under section 17(3) to be applied to exclude the super-tax attributable to State income at the average rate. The Tribunal's method followed that order of computation and was held to accord with section 17. The document therefore treats the computation as valid because section 17(3) operates after the proportionate increase under section 17(4)(a). en-us Thu, 05 Nov 1970 00:00:00 +0530 Thu, 09 Apr 2009 09:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8277 For computing super-tax under section 17 of the Indian Income-tax Act, 1922, the statutory sequence required the increase under section 17(4)(a) to be made first on the reduced income, and only then was the adjustment under section 17(3) to be applied to exclude the super-tax attributable to State income at the average rate. The Tribunal's method followed that order of computation and was held to accord with section 17. The document therefore treats the computation as valid because section 17(3) operates after the proportionate increase under section 17(4)(a). Case-Laws Income Tax Thu, 05 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8277