1988 (12) TMI 35

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....s)<br>Dated:- 8-12-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : S. P. BHARUCHA., T. D. SUGLA&nbsp; JUDGMENT The judgment of the court was delivered by T. D. SUGLA J. -- The question of law....

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....sments under section 80J of the Income-tax Act, 1961, was to be made and that rule 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, was not to be applied for making any proportion....