Supreme Court · 1950 INSC 6 · Decided 4 May 1950
Commissioner of Income-Tax, Bombay v. Ahmedbhai Umarbhai & CO., BOMBAY.
- Court
- Supreme Court of India
- Citation
- 1950 INSC 6 · [1950] 1 S.C.R. 335
- Case number
- CIVIL APPEAL No. 68/1949
- Decided
- 4 May 1950
- Bench
- HARILAL JEKISUNDAS KANIA, M. PATANJALI SASTRI, MEHR CHAND MAHAJAN, BIJAN KUMAR MUKHERJEA, SUDHI RANJAN DAS, SIR SYED FAZL ALI (6-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4
Headnote
COURT REPORTS 335 COMMISSIONER OF INCOME-TAX, BOMBAY v. AHMEDBHAI UMARBHAI & CO., BOMBAY. [SHRI HARILAL KANIA G~ SAIYID F AZL ALI, PATANJALI SASTRI, MEHR CHAND MAHAJAN, MUKHERJEA and DAS JJ.] E.vcess Prnjits Tax Act (XV of 1940), s. 5, Third Pt·oviso­ Indian Incom$-tax Act (XI of whether "part of !msiness " - Aprortion­ ment of profits between place of mamifact11re and place of sale­ Permissibility-Applicability r>f s. 42 (8}. Section 5 of the Excess Profits Tax Act, 1940, provided that "the Act shall apply to awry business of which any part
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