https://www.taxtmi.com/caselaws?id=20501 The Court upheld the Tribunal's decisions in multiple income-tax references, ruling that dividends declared from general reserves, even after the first day of the previous year, should be included in capital computation under the Companies (Profits) Surtax Act, 1964. The judgments favored the Revenue, with no cost orders issued. en-us Tue, 09 Feb 1993 00:00:00 +0530 Sat, 14 Nov 2009 13:09:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20501 The Court upheld the Tribunal's decisions in multiple income-tax references, ruling that dividends declared from general reserves, even after the first day of the previous year, should be included in capital computation under the Companies (Profits) Surtax Act, 1964. The judgments favored the Revenue, with no cost orders issued. Case-Laws Income Tax Tue, 09 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20501