Uttaranchal H.C : Whether the activities of the assessee were in the nature of works contract and, therefore, not covered by the notification of the Central Government dt. 31st March, 1983, under s. 24AA of the Companies (Profits) Surtax Act, 1964 ?
High Court Of Uttaranchal CIT vs. O.N.G.C. LTD. Section 28(iv), 256(2), Surtax 24AA S.H. Kapadia, C.J. & M.M. Ghildiyal, J. […]