Supreme Court · 1963 INSC 238 · Decided 2 December 1963
Commissioner of Income-Tax, Bombay v. James Anderson
- Court
- Supreme Court of India
- Citation
- 1963 INSC 238 · [1964] 5 S.C.R. 590
- Case number
- CIVIL APPEAL No. 128/1963
- Decided
- 2 December 1963
- Bench
- A.K. SARKAR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A
Headnote
COURT REPORTS . II! [1964) ·~ ... 1963 argument, in our opinion, is not well-conceived. The whole object of the Act is to save ignorant people Dr. Yash Pal from being duped to purchase medicines just because Sahi their effect is advertised in eloquent terms. That v · is why the Act so, it would not be a fair Gqjendragadkar argument to urge that even though the appellant J. might have sent the list to a person who was not a registered medical practitioner, the recipient of the list should have been out on his guard and should not have looked into the list. We are,
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