Supreme Court · 1977 INSC 215 · Decided 8 November 1977
Additional Commissioner of Income Tax, Gujarat, I, Ahmedabad v. M/S. Gurjargravures Private Limited
- Court
- Supreme Court of India
- Citation
- 1977 INSC 215 · [1978] 2 S.C.R. 169
- Case number
- CIVIL APPEAL No. 1655/1972
- Decided
- 8 November 1977
- Bench
- A.C. GUPTA, P.N. SHINGAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 251(1)(a), 84, 143(3), 31(3)
Headnote
COMMISSIONER OF INCOME TAX, GUJARAT, I, AHMEDABAD A v. M/S. GURJARGRAVURES PRIVA1E LIMI1ED November 8, 1977 (A. C. GUPTA AND P. N. SHINGHAL JJ.J Income-tax Act, 1961, s.251(1)(a) equivalent to s.31(3) of A.ct of 1922-Powers of 1he Appellate Assistant Commissioner in dispcsing of an any ex.emption in respect of a portion of its profits C ·under section 84 of the Income-tax Act, though in the subsequent years the ........ did aak and the Income-tax Officer accepted it. Dismissing the appeal against the orders of the assessments for the year 1963-64, the Appellate
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