Supreme Court · 1964 INSC 138 · Decided 28 April 1964
Commissioner of Income-Tax, Madras v. The Amrutanjan LTD., Madras
- Court
- Supreme Court of India
- Citation
- 1964 INSC 138 · [1964] 8 S.C.R. 9
- Case number
- CIVIL APPEAL No. 521/1963
- Decided
- 28 April 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act
Headnote
SUPREME COURT REPORTS 9 lord must possess in order to enable him to 1961 demolish and erect a new building." Rmltnikal PIW Demolition of the existing building and subsequent erec- ~ lion of a new building are only intermediate steps in order lndr~ Amratlal to make Jhe building fit for any doubt is that when the possession is obtained in execution it must be followed by an act of occupation which must inevitably consist of some overt act in that behalf .•••.• ,, 'Occupation' of the premises in cl. ( g) does not necessarily refer to occupation as residence.
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