1983 (10) TMI 5

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....e following two questions of law have been referred under section 256(1) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, Bangalore Bench, for the opinion of this court : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the surtax payable under the Cornpanies (Profits) Surtax Act, 1964, was an inadmissible deduction in....