https://www.taxtmi.com/caselaws?id=49370 The expression "income-tax" in rule 2(2)(c) of the compensation schedule does not include super-tax. Because the rule required deduction only of tax paid in respect of income from a specified source, and super-tax was a separate levy on total income, it could not be allocated to that source for compensation computation. In an expropriatory scheme, the statutory language was applied according to its natural meaning, and the absence of any reference to super-tax showed that only income-tax was deductible. en-us Wed, 22 Apr 1964 00:00:00 +0530 Sat, 23 Aug 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49370 The expression "income-tax" in rule 2(2)(c) of the compensation schedule does not include super-tax. Because the rule required deduction only of tax paid in respect of income from a specified source, and super-tax was a separate levy on total income, it could not be allocated to that source for compensation computation. In an expropriatory scheme, the statutory language was applied according to its natural meaning, and the absence of any reference to super-tax showed that only income-tax was deductible. Case-Laws Income Tax Wed, 22 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49370