Supreme Court · 1965 INSC 276 · Decided 3 December 1965
Commissioner of Income-Tax, Bombay v. Dharampur Leather Cloth CO. LTD., Bombay
- Court
- Supreme Court of India
- Citation
- 1965 INSC 276 · [1966] 2 S.C.R. 859
- Case number
- CIVIL APPEAL No. 956/1964
- Decided
- 3 December 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(5)(b), 60A
Headnote
E F • G T H 859 COMMISSIONER OF INCOME-TAX, BOMBAY v. DHARAMPUR LEATHER CLOTH CO. LTD., BOMBAY December 3, 1965 [K. SUBBA RAO, J. C. SHAH AND S. M. S!KRI, JJ.J Indian Income-tax Act, 1922 s. 10(5)(b)-Depreciation 'actually alloived'-Whether includes depreciation that n1ight have been allowed merger exe1nption given under para 15 of Merged States (Taxation Concession) Order, 1949-Exemption by Commissioner whether a continuation of the argee.11ent ivith the Ruler. The respondent company obtained under an agreement with the Ruler of the erstwhile State of Dharampur an
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)