Supreme Court · 1965 INSC 107 · Decided 15 April 1965
Commissioner of Income-Tax U.P. Lucknow v. The Maheshwari Devi Jute Mills LTD. Kanpur
- Court
- Supreme Court of India
- Citation
- 1965 INSC 107 · [1965] 3 S.C.R. 765
- Case number
- CIVIL APPEAL No. 66/1964
- Decided
- 15 April 1965
- 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 B COMMISSIONER OF INCOME-TAX U.P. LUCKNOW v. THE MAHESHWARI DEVI JUTE MILLS LTD. KANPUR April 15, 1965 JK. SuBBA RAO, J. C. SHAH ANDS. M. SIKRI, JJ.J J11c0Jne-ta.J..'-Salf of asset--Capit(il. receipt _or income. To protect the interests of its members against loss resulting from over the number of hours for which the members were enhtled to work their factories. A member of the Association v.1as thereby permit­ ted. in addition to the ''loom hours" allotted to that member, to work its factory for such "loom hours" as were transferred to it by another
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