Supreme Court · 1967 INSC 120 · Decided 20 April 1967
Commissioner of Income-Tax, Kerala v. Gemini Cashew Sales Corporation, Quilon
- Court
- Supreme Court of India
- Citation
- 1967 INSC 120 · [1967] 3 S.C.R. 727
- Case number
- CIVIL APPEAL No. 702/1966
- Decided
- 20 April 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Industrial Disputes Act Section 25FF; Income Tax Act Section 10(1), 10(2)(xv)
Headnote
COMMISSIONER OF INCOME-TAX, KERALA v. GEMINI CASHEW SALES CORPORATION, QUILON April 20, 1967 [J. c. SHAH, s. M. SIKRI AND v. R.i\MASWAMI, JJ.J Income-Tax Act, 1922, s. 10(1) and 10(2) (xv)-Partnership dis­ solved on death of one pattnefr-Whether liability to pay retrenchment compensation them on August 24, 1957 and the busmess was taken over by the _... ing {'artner on his own account. The services of the employees were not interrupted and there was no alteration in their terms of employ· ment. In proceedings for assessment to income-tax for the ·assessment year
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