https://www.taxtmi.com/caselaws?id=35814 A non-resident foreign incorporated entity assessed as a company under the Income-tax Act fell within the meaning of "company" in the Companies (Profits) Surtax Act because that Act adopted undefined expressions from the Income-tax Act and, in ordinary legal usage, company covered incorporated entities including non-residents. The assessee was therefore liable to surtax, and the reference was answered in favour of the Revenue. en-us Tue, 28 Apr 1981 00:00:00 +0530 Wed, 17 Mar 2010 10:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35814 A non-resident foreign incorporated entity assessed as a company under the Income-tax Act fell within the meaning of "company" in the Companies (Profits) Surtax Act because that Act adopted undefined expressions from the Income-tax Act and, in ordinary legal usage, company covered incorporated entities including non-residents. The assessee was therefore liable to surtax, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Tue, 28 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35814