Supreme Court · 1962 INSC 8 · Decided 16 January 1962
Commissioner of Income Tax Kerala v. Helen Rubber Industries LTD .
- Court
- Supreme Court of India
- Citation
- 1962 INSC 8 · [1962] SUPP. 2 S.C.R. 605
- Case number
- CIVIL APPEAL No. 466/1960
- Decided
- 16 January 1962
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 24(2)
Headnote
SUPREME COURT REPORTS 605 J9t2 in a Bank to the account of the Company. Thus, the amount mnst he held, on the terms of the aO'reement, to have been received by the Japanese C;mpany, and this attrncts the application of s.(4)(l)(a). Indeed, the Japanese Company did <li;poses of a part of those v. The appeals fail, an<l 11.re dismissed with costs, one hearing foe. Appeal dismi88ed. COMMTSSIO';ER OF INCOME.TAX KER.ALA v. 'TELEN RUBBER INDUSTRIES LTD . . srxHA, c .. r., J. L. KAruR, M. HmAvATULLAH, .J.C. SHAH and J. R. MunHOLKAR, JJ.) Incon1e Tax-Lo.<J~ incurred in Travancore
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