https://www.taxtmi.com/caselaws?id=27793 The Bombay High Court addressed three questions regarding reserves claimed by the assessee under the Super Profits Tax Act, 1963. The Court found the third question incompetent due to procedural issues. It answered the second question on proposed dividends in the negative based on a previous Supreme Court decision. For the first question on gratuity provisions, the Court deferred the decision to the Tribunal following Supreme Court guidelines. Each party was directed to bear its own costs. en-us Mon, 29 Aug 1983 00:00:00 +0530 Tue, 16 Feb 2010 11:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27793 The Bombay High Court addressed three questions regarding reserves claimed by the assessee under the Super Profits Tax Act, 1963. The Court found the third question incompetent due to procedural issues. It answered the second question on proposed dividends in the negative based on a previous Supreme Court decision. For the first question on gratuity provisions, the Court deferred the decision to the Tribunal following Supreme Court guidelines. Each party was directed to bear its own costs. Case-Laws Income Tax Mon, 29 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27793