Supreme Court · 1967 INSC 129 · Decided 26 April 1967
Commissioner of Income-Tax, Bombay CITY-1, Bombay v. National Storage PVT. LTD., Bombay
- Court
- Supreme Court of India
- Citation
- 1967 INSC 129 · [1967] 3 S.C.R. 813
- Case number
- CIVIL APPEAL No. 1048/1966
- Decided
- 26 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10, 66A(2)
Headnote
Of<' INCOME-1AX, BOMBAY CITY-1, BOMBAY B c D E F G H v. NATIONAL STORAGE PVT. LTD., BOMBAY April 26, 1967 (J. C. SHAH, S. M. SIKRI AND V. RAMASWAM), JJ.J /ndiGn Income-tax Act (11 of 1922), ss. 9 & 10-Assessce's premises hired out--Not an ordinary lease but ,for purposes of its butars of films were required to store films in godowns constructed in conformity with the specifications laid down in the Rules. The assessee constructed vaults of special design with special doors and electrical fit· tings as required and entered into agreements with several
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