Supreme Court · 1974 INSC 255 · Decided 28 November 1974

Commissioner of Income Tax Madras v. Southern Roadways (P) LTD.

Court
Supreme Court of India
Citation
1974 INSC 255 · [1975] 2 S.C.R. 881
Case number
CIVIL APPEAL No. 211/1970
Decided
28 November 1974
Bench
HANS RAJ KHANNA, A.C. GUPTA (2-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Income Tax Act Section 33(1), 66(1), 256(1), 33, 10(2), 10

Headnote

D E F G H SSL&middot; COMMISSIONER OF INCOME TAX MADRAS v. SOUTHERN ROADWAYS (P) LTD. &middot; November 28, 1974 [H. R. KHANNA AND A. C. <:JUPTA, JJ.J Income.tax Act 1922-Scctiim 10(2)(vi&middot;b) Proviso-Income Tax Act 1961, Section 33(1) (a )-Dei&middot;e/opment rebate-Diesel Enginj;?s .engines and fitted them in the vehicl~s. He claimed development rebate on the price of the die&middot;;el engines pur~hased in respect of the assessment years 1961-62 and 1962-63. For the ac~ounting year relevant to assessment year 1961-62 the Income Tax Act, 1922 was applkable and for the

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