Supreme Court · 1971 INSC 266 · Decided 24 September 1971
Commissioner of Income-Tax (Central), New Delhi v. M/S. S. Zoraster & Company
- Court
- Supreme Court of India
- Citation
- 1971 INSC 266 · [1972] 1 S.C.R. 916
- Case number
- CIVIL APPEAL No. 2012/1968
- Decided
- 24 September 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Evidence Act Section 114; Income Tax Act
Headnote
OF INCOME-TAX (CENTRAL), NEW DELID V. M/S. S. ZORASTER & COMPANY September 24, 1971 [C. A. VAIDIAL!NGAM AND P. JAGANMOHAN REDDY, JJ.J lncome-tax--Certificate to appeal to Suoren1e Court-Dutv of Hi.eh Court in grantinR certificate-No jurisdiction to go behind the finding recorded in of India, at Bombay, were received by the aSiCisee at Jaipur. out- side the taxab!i:~ territories. On the question whethet the amounts repre­ sented by the cheques, cashed at Bombay, were taxable in the hands of the asse.,ee under the Income-tax Act, 1922. t~o High Court, on refer­ ence,
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