SMITH KLINE AND FRENCH (INDIA) LTD. versus COMMISSIONER OF INCOME
Business Expenses Section 40 (a) (ii) The Company's surtax is levied on a company's profits cannot be deducted by the Indian Income Tax Act, 1961, Section 40 (a) (ii) of the Indian Companies (Profit) Surfix Act , 1964 [McMutty (India) Ltd v CIT (1989) 178 ITR 453 (Guwahati) overturned and Dom Duma T Company Limited v CIT (1989) 180 ITR 126 (Guwahati] rejected]
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