2007 (5) TMI 587

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....d:- 4-5-2007<br> ITR No.157/1984 - -<br>Income Tax<br>Madan B. Lokur and V.B. Gupta, JJ. For the Appellant : Ms. P.L. Bansal For the Respondent : Santosh K. Aggarwal JUDGEMENT The followin....

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....tion of capital base for the purpose of the assessment under the Companies (Profits) Surtax Act, 1964?" It is an admitted position that in view of the decision of the Madras High Court in CIT v. Pe....