Supreme Court · 1969 INSC 339 · Decided 16 December 1969

Commissioner of Income-Tax, Madhya Pradesh v. M/S. Binodiram Balchand, Lndore

Court
Supreme Court of India
Citation
1969 INSC 339 · [1970] 3 S.C.R. 328
Case number
CIVIL APPEAL No. 27/1969
Decided
16 December 1969
Bench
J.C. SHAH, K.S. HEGDE (2-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Income Tax Act

Headnote

OF INCOME&middot;TAX, MADHYA PRADESH 1'. MIS. BINODIRAM BALCHAND, lNDORE December 16, 1969 (J. C. SHAH AND K. S. HEGDE, JJ .] lnco111e-tax-PC1rt B States (Tct.x,ation ConcesJious) Order, 1950. pcirar, 3(v), 4. 5. 6. 11 coul l2-Di1'idend inco111e, receii&middot;ed h.r as.~'esseL< " B State with several sources of income including managing agency commission and shares in companies and firms. Till the assessment year 1947-48 the previous year adopted by the assessec \\-'as the appropriate Diwali year. Du'ring the Diwali year 1948-49 it derived dividend income &middot; from a

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