https://www.taxtmi.com/caselaws?id=39501 Alternative statutory remedies do not automatically bar writ jurisdiction under article 226; maintainability depends on the circumstances, and a preliminary objection on that ground was rejected here. On surtax computation, amounts deducted under sections 80-I and 80J of the Income-tax Act were held not to be income "not includible in total income" for rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964. That expression was confined to incomes excluded under Chapter III, not deductions allowed from gross total income under Chapter VI-A. The statutory scheme and prescribed form supported this construction, rendering the notices under the surtax provisions unsustainable. en-us Fri, 13 Sep 1974 00:00:00 +0530 Fri, 16 Apr 2010 17:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39501 Alternative statutory remedies do not automatically bar writ jurisdiction under article 226; maintainability depends on the circumstances, and a preliminary objection on that ground was rejected here. On surtax computation, amounts deducted under sections 80-I and 80J of the Income-tax Act were held not to be income "not includible in total income" for rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964. That expression was confined to incomes excluded under Chapter III, not deductions allowed from gross total income under Chapter VI-A. The statutory scheme and prescribed form supported this construction, rendering the notices under the surtax provisions unsustainable. Case-Laws Income Tax Fri, 13 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39501