Supreme Court · 1986 INSC 154 · Decided 31 July 1986
Commissioner of Income Tax, Kanpur v. Saran Engineering CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 154 · [1986] 3 S.C.R. 398
- Case number
- CIVIL APPEAL No. 1599/1974
- Decided
- 31 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 84
Headnote
F G H COMMISSIONER OF INCOME TAX, KANPUR v. SARAN ENGINEERING CO. LTD. JULY 31, 1986 [R.S. PATHAK AND SABYASACHI MUKHARJI, JJ.J Computation of capital-Super Profits Tax Act, 1963, Second Schedule-Whether capital reserve, stock and stores Reserves, Bad and . doubtful debts reserves, Rehabilitation (Profits) Surtax Act, 1964, Rule (/) of the Second Schedule-Computation of the company law made-Whether the Gratuity Reserve, Reserve for Special Survey, Reserve for contingen­ cies, Fleet Replacement Reserve, Reserve for exempted profits under section 84 of the Income Tax, Reserve for
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)