Supreme Court · 1953 INSC 60 · Decided 8 October 1953
Commissioner of Income-Tax, Bombay City v. The Century Spinning and Manufacturing CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 60 · [1954] 1 S.C.R. 203
- Case number
- CIVIL APPEAL No. 157/1952
- Decided
- 8 October 1953
- Bench
- M. PATANJALI SASTRI, SUDHI RANJAN DAS, VIVIAN BOSE, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI (5-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
SUPREME COURT REPORTS 203 In view of the above we do not think it necessary to 1953 go into the interesting questions which were sought to All h bad 8 k be raised by the appellant, viz., what was the scope of a ~td. an the reference, and by the respondent, viz., whether the v. expenditure was a 10 (4) (c) of the Act. Bhagwati J. The result therefore is that the appeal fails and must be dismissed with costs. Appeal dismissed. Agent for the appellant: P. K. Mukherjee. Agent for the respondent: G. H. Rajadhyaksha. COMMISSIONER OF INCOME-TAX, BOMBAY CITY v. THE CENTURY SPINNING AND
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