1989 (2) TMI 55

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....ODHI J.-The matter here pertains to the framing of surtax assessment under the Companies (Profits) Surtax Act, 1964. The questions of law referred for the opinion of this court in this behalf being : "(1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal erred in law in holding that the following amounts should be taken into consideration in the computation o....