Supreme Court · 1978 INSC 83 · Decided 11 April 1978
Cambay Electric Supply Industrial CO. LTD. v. The Commissioner of Income Tax, Gujarat-Ii Ahmedabad (And Vice Versa)
- Court
- Supreme Court of India
- Citation
- 1978 INSC 83 · [1978] 3 S.C.R. 660
- Case number
- CIVIL APPEAL No. 785/1977
- Decided
- 11 April 1978
- Bench
- Y.V. CHANDRACHUD, V.D. TULZAPURKAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 32(2), 33(2), 41(2), 72, 80E(I)
Headnote
ELECTRIC SUPPLY INDUSTRIAL CO. LTD. B c D v. THE COMMISSIONER OF INCOME TAX, GUJARAT-II AHMEDABAD (AND VICE VERSA) April 11, 1978 [Y. V. CHANDRACHUD, C.J. AND V. D. TULZAP\!RKAR, J.J Income Tax Act, 1961 Sections 32(2), 33(2), 41(2), 72 and SOE(l)­ Co1np111atton of tlic 1node in which and and as such is covered by the provisions of Section SOE(l) and is entitled to claim the deduction contemplated by the said provi­ sion. During the accounting period which ended on March 31, 1967 i.e. assessment year 1967·68, the assessee Company earned an income of Rs. 46,319/- from
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