Supreme Court · 1966 INSC 210 · Decided 10 October 1966

Commissioner of Income-Tax, Bombay CITY-1 v. Godavari Sugar Mills LTD.

Court: Supreme Court of India
Citation: 1966 INSC 210 · [1967] 1 S.C.R. 798
Case number: CIVIL APPEAL No. 28/1966
Decided: 10 October 1966
Bench: J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
Outcome: Dismissed
Case type: Civil
Acts & sections cited: Income Tax Act Section 23A

Headnote

BOMBAY CITY-1 A \'. GODA.VARI SUGAR MILLS LTD. October 10, 1966 (J. C. SHAH, V. RAMASWA~ll A!'ID V. BHARGAVA, JJ.j Income Tax Act, 1922, s. 23A-Company resrricred from dtclarlnt dividend to limit prescribed by ss. 3 and 12 of Public Companits (Limlt<> rion of Dividends) of meeting nor applicable ro assessee company-Wheth!r order under 1. 23A valid-Whether repealed Ordinance applied on date of meetln11 by virtue of s. 6(r), (d) and (<) GeMral Clauses Act, 1897. At its annual general meeting held on December 13, 1948 the respon dent company declared a

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