Supreme Court · 1997 INSC 309 · Decided 21 March 1997
Commissioner of Income Tax, Bombay v. M/S. Banque Nationale De-Paris
- Court
- Supreme Court of India
- Citation
- 1997 INSC 309 · [1997] 3 S.C.R. 216
- Case number
- CIVIL APPEAL No. 6087/1983
- Decided
- 21 March 1997
- Bench
- S.C. AGRAWAL, G.B. PATTANAIK (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 14, 256(1)
Headnote
OF INCOME TAX, BOMBAY v. MIS. BANQUE NATIONALE DE-PARIS MARCH 21, 1997 [S.C. AGRAWAL AND G.B. PATTANAIK, JJ.) Super Profits Tax Act, 1963/Super Profits Act, 1963/Income Tax Act, 1961-Clauses VI and X of Rule 1 of the First Schedule-Section 14-Clauses VI and X of Rule 1 of the First VI of Rule I of the Fii:H Schedule of the Super Profits Tax Act, the same being an income liable to tax under the head "income from interest on secwities" under Section 14 of the Income Tax Act. 77ie character and incidence oftliat income D is not altered merely because it is eamed by a
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