Supreme Court · 1969 INSC 195 · Decided 21 August 1969
Commissioner of Income-Tax, Calcutta v. Shaila Behari Lal Singha
- Court
- Supreme Court of India
- Citation
- 1969 INSC 195 · [1970] 2 S.C.R. 32
- Case number
- CIVIL APPEAL No. 2276/1968
- Decided
- 21 August 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 16(2), 2(6A)
Headnote
CALCUTTA A v. SHAILA BEHARI LAL SINGHA August 21, 1969 [J. C. SHAH, ACTING C.J., V. RAMASWAMI AND A. N. GROVER, JJ.l Practice & Procedure-High Court disposing of reference under ln­ co1ne .. fax Act-Manner of disposal. The assessee was a share-bolder of a company. The Income-tax by the company wu, in the hands of the anessee, receipt of 'dividend' within the meanln11 ot 1. 2(6A) of the Income-tax Act, 1922; (ii) whether the amount dis­ tributed to the assessee out of the amount attributable to salamis realised by the company for grant of long-term leases was a
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