Supreme Court · 1950 INSC 39 · Decided 21 December 1950
Commissioner of Income-Tax, West Bengal v. Calcutta Agency LTD.
- Court
- Supreme Court of India
- Citation
- 1950 INSC 39 · [1950] 1 S.C.R. 1008
- Case number
- CIVIL APPEAL No. 59/1950
- Decided
- 21 December 1950
- Bench
- HARILAL JEKISUNDAS KANIA, M. PATANJALI SASTRI, SUDHI RANJAN DAS (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(2)
Headnote
Jankid-:u v, Mohanlal and Another, Pata1tjali S11stri J. !950 Deo, 21. 1008 SUPREME COURT REPORTS [1950] of section 14, it seems to me, they would be bringing themselves under the bar of section 18 (2). The respondents cannot therefore claim that the loss of the goods was explosion damage in order to a void the bar under section 18. Both sec­ tion 14 and section 18 have in view the physical cause for the loss or damage to property for which compen­ sation is claimed and not the cause of action in rela­ tion to the person against whom relief is sought. The
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