Supreme Court · 1952 INSC 77 · Decided 22 December 1952
Anglo-French Textile CO., LTD. v. Commissioner of Income-Tax, MADRAS.
- Court
- Supreme Court of India
- Citation
- 1952 INSC 77 · [1953] 1 S.C.R. 448
- Case number
- CIVIL APPEAL No. 13/1952
- Decided
- 22 December 1952
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, VIVIAN BOSE, NATWARLAL HARILAL BHAGWATI (4-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 24(2), 66(1), 23(1)
Headnote
COURT REPORTS [1953] 19°2 February 18, 1950, but, in view of the absence of any b d distinct provision in section 21 that the power of Straw oar d d d'fi · I Ma ufacturing amen ment an mo 1 catwn conferred on the State ~o., Ltd. · Gtvernment may be so exercised as to have the amending order operates prospectively, Das J, d h 1952 Dec. 22. i.e., only as from the ate oft e order, it cannot valid- ate the award whic.h had been made after the expiry of the time specified in the original order and before the date of the amending order, during which period the
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