SUNDARAM CLAYTON LTD. versus COMMISSIONER OF INCOME-TAX
Indian Companies (Profit) Surtax Act 1964 The addition of a count to the company's Surtex Capital Base is the difference between Schedule II KR3 to Surtex Act R2 from Schedule II to Surtex Act K3 and SH2 II to R2 Act Bonus shares. The capital base issued by capitalizing a portion of the reserves cannot be increased proportionately by the Companies (Profit) Circuits Act, 1964, Schedule II, R3 Super Profit Tax Act, 1963, Schedule II, R2
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