Vazir Sultan Tobacco Company Ltd. Vs. CIT (1981) 132 ITR 559 (SC)

Supreme Court of India Vazir Sultan Tobacco Co. Ltd. Vs. Commissioner of Income-Tax, Andhra Pradesh, Hyderabad [1981] INSC 171 (25 September 1981) TULZAPURKAR, V.D. VENKATARAMIAH, E.S. (J) SEN, AMARENDRA NATH (J) CITATION: 1981 AIR 2105 1982 SCR (1) 789 1981 SCC (4) 435 1981 SCALE (3)1483 CITATOR INFO : RF 1986 SC 484 (13,17) F 1986 SC1746 (6) R 1986 SC1938 (5,13,14,16,17) ACT:  Super Profits Tax Act, 1963 and Company’s (Profits) Sur-tax Act, 1964-Rule I of Second Schedule-Scope of- ‘Provision” and “Reserve’-Distinction- A sum of money transferre...