Supreme Court · 1986 INSC 140 · Decided 16 July 1986
Anchor Pressings (P) LTD. v. Commissioner of Income Tax, U.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 140 · [1986] 3 S.C.R. 223
- Case number
- CIVIL APPEAL No. 1700/1974
- Decided
- 16 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC; Income Tax Act Section 154, 84
Headnote
PRESSINGS (P) LTD. v. COMMISSIQNER OF INCOME TAX, U.P. & ORS. B ,_ JULY 16, 1986 [ R.S.PATHAKAND SABYASACHIMUKHARJI,JJ.] \_ Income-tax Act, 1961, s. 154 read with s. 84--Rectification of assessment-Precise factual material to support the claim for relief- c Necessity for. ,__ Super Profits as it stood at the relevant time, provided that income-tax would not be payable by an assessee on so much of the profits and gains derived from an industrial undertaking to which the section applied as f did not exceed six per cent per annum on the capital employed in such undertaking computed in
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)