Supreme Court · 1953 INSC 59 · Decided 8 October 1953
Allahabad Bank LTD. v. Commissioner of Income-Tax, West BENGAL.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 59 · [1954] 1 S.C.R. 195
- Case number
- CIVIL APPEAL No. 161/1952
- Decided
- 8 October 1953
- Bench
- M. PATANJALI SASTRI, SUDHI RANJAN DAS, VIVIAN BOSE, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI (5-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv)
Headnote
S.C.R. SUPREME COURT REPORTS 195 appears to us to be apposite. It is unfortunate that l953 the last mentioned case was not brought to the notice 0 . . ,, . • onimiasioner oJ of the High Court before the Judgment under appeal Income-tax, was delivered. West Bengal Dissent has been expressed in case are entirely different from the facts of the case before us and that decision has no manner of application to the present case. It is, there­ fore, unnecessary for us to discuss or express any opinion as to whether the observations to be found in the judgment in that case are or are not
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)