Supreme Court · 1959 INSC 92 · Decided 20 May 1959
Commissioner of Income-Tax, Delhi v. MESSRS. P. M. Rathod & CO.
- Court
- Supreme Court of India
- Citation
- 1959 INSC 92 · [1960] 1 S.C.R. 401
- Case number
- CIVIL APPEAL No. 373/1957
- Decided
- 20 May 1959
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 32; Contract Act; Income Tax Act Section 66(1)
Headnote
COURT REPORTS 401 expedition because if a nuisance exists it should be removed without delay in order to preserve the health of the community and the fertility of the soil. The appeal is accordingly allowed with costs. A petition (No. 174 of 1958) under Art. 32 of the Constitution was also filed that there will be no order for costs in this petition. Appeal allowed. COMMISSIONER OF INCOME-TAX, DELHI v. MESSRS. P. M. RATHOD & CO. (B. P. SINHA, J. L. KAPUR and M. HIDAYATULLAR, ,JJ.) Income-tax-Place of accrual or receipt of profits-Goods sold by a trader in a Part B State to customers
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