Supreme Court · 1979 INSC 110 · Decided 4 May 1979

Cloth Traders (P) LTD., Etc v. ADDL. COMMR. of Income Tax, Gujarat-I, ETC.

Court: Supreme Court of India
Citation: 1979 INSC 110 · [1979] 3 S.C.R. 984
Case number: CIVIL APPEAL No. 117/1975
Decided: 4 May 1979
Bench: P.N. BHAGWATI, D.A. DESAI, A.D. KOSHAL (3-judge bench)
Outcome: Appeal(s) allowed
Case type: Civil
Acts & sections cited: Income Tax Act

Headnote

(P) LTD., ETC . •• ADDL. COMMR. OF INCOME TAX, GUJARAT-I, ETC. May 4, 1979 ll [P. N. BHAGWATI, D. A. DESAI AND A. D. KosHAL. JJ.] c lncome Tax Act, 1961 (43 of 1961)-Sections 85A & SOM-Whether rebate of income tax admissible on the amount of dividend received bJ the assessee provision granting exemption Of super-tax in respect of in.ter corporate dividends was made aB far back as 9th December, 1933 in a Notifica tion issued by the Governor General in Council and it provided as follows : 'The Governor General in Council is plea<:ed to exempt from

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