Supreme Court · 1969 INSC 156 · Decided 29 July 1969
Amarchand Sobhachand v. Commissioner OF. Income Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1969 INSC 156 · [1971] 3 S.C.R. 415
- Case number
- CIVIL APPEAL No. 949/1966
- Decided
- 29 July 1969
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(2), 10(2)(xi)
Headnote
415 Inoo111e-lllx Act. 1922, s. 10(2)(vi), s. 66(1)-Bad debt-May relate 10 nioney [ending business of assessee or olher business--Question referred by tribunal to Higlz Court n111st corer both businesses u·hen the .c/aini can be related to either-Staten1ent of cuse 1nust on the facts of the case-Must not be 111ere resume of facts and arg111nents. Supre111e Court Practice-Appeal hy special leai:e against High Court's judg1nent in l11co111e~tax Refere11ce-S11pren1e Court lvi/I not interfere 1''ith finding of /"ct given by Tribunal 011 the evidence recorded in
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