Supreme Court · 1978 INSC 200 · Decided 6 October 1978
Commissioner of Income Tax, Patiala v. Patiala Flour Mills CO. PVT. LTD., Patiala
- Court
- Supreme Court of India
- Citation
- 1978 INSC 200 · [1979] 1 S.C.R. 1128
- Case number
- CIVIL APPEAL No. 2395/1977
- Decided
- 6 October 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 80J
Headnote
F G H 1128 COMMISSIONER OF INCOME TAX, PATIALA v. PATIALA FLOUR MILLS CO. f?T. LTD., PATIALA · October 6, 19~s· [P. N. BHAGWATI, V. D. TULZAPURKAR AND R. S. PATHAK; JJ.] lncon1e Tax Act, 1961, Section 80 J-Interpretation of. The Respondent·assessee claimed in its assessment 1,51,011/- earned by its cold storage plant which was a new industrial undertaking to which sub-section ( 4) of Sec. 80J of the Income Tax Act applied. The assessee did not make any profit in the business of cold storage plant during the assessment years 1967-68, 1968-69 and 1969-70, but there was
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