Supreme Court · 1978 INSC 98 · Decided 2 May 1978
Commissioner of Income Tax West Bengal I, Calcutta v. Clive Insurance CO. LTD., Calcutta
- Court
- Supreme Court of India
- Citation
- 1978 INSC 98 · [1978] 3 S.C.R. 844
- Case number
- CIVIL APPEAL No. 1590/1973
- Decided
- 2 May 1978
- Bench
- Y.V. CHANDRACHUD, D.A. DESAI, R.S. PATHAK (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 49D
Headnote
F G H 844 COMMISSIONER OF INCOME TAX WEST BENGAL I, CALCUTTA v. CLIVE INSURANCE CO. LTD., CALCUTTA May 2, 1978 [Y. V. CHANDRACHUD, C.J., D. A. DESAI AND R. S. PATHAK JJ,] Inco1ne-tax Act, 1922, S. 49D-Reliej in respect of incomes accruing or arising outside the taxable territories-Warran! of assessee. The claim f_or relief under s. 49D of the Income Tax Act 1922 made by the respondent-assessee Company in its return for the assessment year 1'60-61, the relevant previous year being the calendar year 1959, in respect of the net dividend income of Rs. 15_.2661- after deduction of British
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