Sec. 24AA, Section 24, Surtax Act

Uttaranchal H.C : Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally correct to hold that the assessee was not liable to surtax under the Companies (Profits) Surtax Act, 1964, by virtue of exemption available under Notification No. GSR 307(E), dt. 31st March, 1983, issued under s. 24AA of the Companies (Profits) Surtax Act, 1964 ?

High Court Of Uttaranchal CIT & Anr. vs. OIL & Natural Gas Corporation SURTAX 24AA Asst. Year 1987-88 P.C. Verma

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