COMMISSIONER OF INCOME-TAX versus T. SUNDARAM IYENGAR & SONS (PVT.) LTD.
Failure to distribute a fixed amount of shares to a consolidated company of additional tax companies on disproportionate profits of companies that are not sufficiently interested in the public, General Company Section 104 Indian Income Tax Act, 1961, Section 104 Indian The company is obliged to pay additional tax under the Companies Act 1956. , Section 394 \
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