High Courts01 Nov 2001

Commissioner of Income Tax Vs Malayala Manorama

High Court Of Kerala · (2002) 1 ILR (Ker) 171 : (2002) 253 ITR 791

Companies (Profits) Surtax Act, 1964 — Section 13, 19, 6(2), 7A, 7CCompanies (Profits) Surtax Rules, 1964 — Rule 13CIncome Tax Act, 1922 — Section 18A