Supreme Court · 2004 INSC 119 · Decided 17 February 2004
Berger Paints India LTD. v. Commissioner of Income Tax, Calcutta
- Court
- Supreme Court of India
- Citation
- 2004 INSC 119 · [2004] 2 S.C.R. 502
- Case number
- CIVIL APPEAL No. 1081/2004
- Decided
- 17 February 2004
- Bench
- K.G. BALAKRISHNAN, B.N. SRIKRISHNA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 43
Headnote
Income Tax Act, 1961: Section 43 B-Deduction allowed to assessee-Interpretation of- ..:w· c I Pr[nciple laid down by Gujarat High Court in Lakhanpal National Ltd's case followed in judgments of Madras High Court and Bombay High Court and in the decision of Special Bench of the Income Tax has not challenged the correctness of the law laid down by the High Court and has accepted it in D case of one assessee, then it is not open to the Revenue to challenge its correctness in the case of other assessees, without just cause-It cannot be said that judgment of Gujarat High Court was
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