Supreme Court · 1953 INSC 94 · Decided 18 December 1953
Commissioner of INCOME-TAX/EXCESS Profits Tax, Bombay City v. MESSRS. Bhogilal Laherchand Including Batliboi & CO., Bombay
- Court
- Supreme Court of India
- Citation
- 1953 INSC 94 · [1954] 1 S.C.R. 444
- Case number
- CIVIL APPEAL No. 160/1950
- Decided
- 18 December 1953
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, B. JAGANNADHADAS (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 42, 42(1), 42(I)
Headnote
Ha.Jatalli v. Th•Stateof Bombtg. 1953 Dec. 18. SUPREME COURT REPORTS [1954] charged accepted and the appellant acquitted and discharged and forthwith set at liberty. Appeal dllowed. Agent for the respondent : G. H. Rajadhyaksha. COMMISSIONER OF INCOME-TAX/EXCESS PROFITS TAX, BOMBAY CITY v. s. 42(1)-Scope of. A Hindu undivided family was carrying on business in Bom­ bay, Madras and the Mysore State, being treated as a single asses­ see and its relevant accounting period was 10th October, 1941, to 8th November, 1942. During this period, the Mysore branch purchased goods from
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