Supreme Court · 1979 INSC 181 · Decided 13 September 1979
C. I. T., West Bengal Iii, Calcutta v. Carew & CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1979 INSC 181 · [1980] 1 S.C.R. 633
- Case number
- CIVIL APPEAL No. 2097/1978
- Decided
- 13 September 1979
- Bench
- N.L. UNTWALIA, R.S. PATHAK (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 6, 49D(1), 49(D)
Headnote
633 Abatement' of tax under the Agreement for Avoidance of Double Taxation in India and Pakistan-Set off of loss of income in agricultural properties whether allowable under the Indian Incon1e Tax Act, 1922-Sections 49A, 49D (I) (3) of-Income Tax Act, 1922 read with Articles IV and VI of the Ltd., was resident in India having its Registered Office in Calcutta. During the assessment year 1956-57, for which the corres­ ponding previous year ended on June 30, 1955, the sources of the income of the Company \Vere from (a) business in India and interest earned in India on securities;
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)