Supreme Court · 2000 INSC 30 · Decided 25 January 2000
Commissioner of Income-Tax, Bombay v. MIS. Kanji Shivji and CO.
- Court
- Supreme Court of India
- Citation
- 2000 INSC 30 · [2000] 1 S.C.R. 365
- Case number
- CIVIL APPEAL No. 9777/1995
- Decided
- 25 January 2000
- Bench
- S.P. BHARUCHA, N. SANTOSH HEGDE (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 40(b)
Headnote
BOMBAY v. MIS. KANJI SHIVJI AND CO. JANlJARY 25, 2000 (S.P. BHARUCHA, A.P. MISRA AND N. SANTOSH HEGDE, JJ.j Income Tax Act, 1961. Section 40(b)-Explanation (2)--Scope and interpretation of-Held: Explanation is declaratory in nature. Brij Mohan Das Laxman Das v. Commissioner of Income Tax, 458, D explained. (Observation's therein pertaining to explanation 2 to section 40(b) of Income Tax Act, 1961 held obiter dicta) CIVIL APPELLATE JlJRISDICTION : Civil Appeal No. 9777 of 1995. From the Judgment and Order dated 8.9.88 uf the Bombay High Court in I.TA. No. 112 of 1988. E H.N. Salve,
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