Under-charge of sur-tax due to deduction of tax on excess dividends.

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....6/CBDT  Dated : Feburary 27, 1973 Section(s) Referred: Rule 2(i)(b) of ST Act Statute: Under the Companies (Profits) Sur-tax Act, 1964 while computing the chargeable profits deduction....

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....ave been avoided. 3. The correct legal position may please be brought to the notice of all Income-tax Officers. A review may also be made of all the completed assessments in the light of the above ....