NATIONAL RAYON CORPORATION LTD versus COMMISSIONER OF INCOME-TAX
The Company is a provision for the calculation of Capital Amount allocated to the Super Profit Tax Gratuity Reserve, which includes the Capital Indian Super Profit Tax Act, 1963, Schedule II [CITV Pico Electronics and Electricals (1987) 166 ITR 299 (Cal). And CITV Modi Industries not included Limited (No 2) (1992) 197 ITR 655 (Delhi) abolished]
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