Supreme Court · 1964 INSC 229 · Decided 26 October 1964
Commissioner of Income-Tax, Madras v. V. MR. P. Firm, Muar
- Court
- Supreme Court of India
- Citation
- 1964 INSC 229 · [1965] 1 S.C.R. 815
- Case number
- CIVIL APPEAL No. 55/1962
- Decided
- 26 October 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
F G H COMMISSIONER OF INCOME-TAX, MADRAS v. V. MR. P. FJRM, MUAR October 26, 1964 (K. SUBBA RAo, J. C. SHAH AND S. M. SIKRI JJ.) Income Tax-Debtor and Creditor (Occupation Period) Ordinance­ (Ma/aya Ord. No. XLII of 1948)-,-Scope of-Liability to tax on principle­ of eslPppel. The Japanese the creditors. The Govern­ ment of India, by a notification issued in 1947, propounded a scheme to give relief to Indian natioo.als carrying on business in Malaya, and the Central Board of Revenue issued further instructions on the scheme. One of the instructions was that if any creditors
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