Supreme Court · 1971 INSC 204 · Decided 17 August 1971
Commissioner of Income Tax, West Bengal v. Birla Cotton Spinning & Weaving Mills LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 204 · [1972] 1 S.C.R. 283
- Case number
- CIVIL APPEAL No. 1351/1968
- Decided
- 17 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv), 66A(2), 10(I)
Headnote
F G H 283 COMMISSIONER OF INCOME TAX, WEST BENGAL v. BIRLA COTTON SPINNING & WEA YING MILLS LTD. & ORS. August 17, 197 l (K. s. HEGDE AND A. N. GROVER, JJ.J lndian Income-tax Act (11 of 1922), s. 10(2)(xv)-'For'the purpose of business', scope of-Expenses incurred before Inves­ before the Commission was a statutory proceeding with a view to collecting materials for more taxation. The expenses were claimed by the assessee as a deduction under s.10(2)(xv) of the Income tax Act, 1922. The Income tax Officer, Appellate Assis­ tant Commissioner and the Tribunal
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