Supreme Court · 1968 INSC 5 · Decided 10 January 1968
Anglo American Direct Tea Trading CO. LTD. v. Commissioner of Agricultural Income-Tax, Kerala State, Trivandrum
- Court
- Supreme Court of India
- Citation
- 1968 INSC 5 · [1968] 2 S.C.R. 745
- Case number
- CIVIL APPEAL No. 936/1966
- Decided
- 10 January 1968
- Bench
- K.N. WANCHOO, R.S. BACHAWAT, J.M. SHELAT, G.K. MITTER, C.A. VAIDYIALINGAM (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
DIRECT TEA TRADING CO. B c D E F G ff LTD. v. COMMISSIONER OF AGRICULTURAL INCOME-TAX, KERALA STATE, TRIVANDRUM lanuary IO, 1968 [K. N. WANCHOO, C.J., R. S. BACHAWAT, J. M. SHELAT, G. K. MI.TTER AND C. A. VAIDIALINGAM, JJ.j Kera!a ARricultr1rr.l l11co111e-tax Act (20 Of 1950), ss. 2 and under s. 10 of the lncon1e-tax Act and r. 24 of the lncon1e-tax Ru/es-Whether con1putation binding on At?ricultural Income-tax Officer. Kera/a Surcltar,;e on Taxes Act (11 of 1957), Surcharge on agricul­ tural inco1ne for assess1nent year 1951-58-lf can be lei·ied. The appellants
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