https://www.taxtmi.com/caselaws?id=24104 Deduction under section 80J was held not to be a sum not includible in total income for rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, when computing capital employed. The Punjab and Haryana HC followed its earlier decision and the Calcutta High Court, and answered the issue in the negative, in favour of the assessee and against the Revenue. en-us Mon, 21 Nov 1988 00:00:00 +0530 Sat, 16 Jan 2010 16:35:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24104 Deduction under section 80J was held not to be a sum not includible in total income for rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, when computing capital employed. The Punjab and Haryana HC followed its earlier decision and the Calcutta High Court, and answered the issue in the negative, in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 21 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24104