Supreme Court · 1966 INSC 213 · Decided 11 October 1966
Commissioner of Income-Tax, West Bengal v. East Coast Commercial CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1966 INSC 213 · [1967] 1 S.C.R. 821
- Case number
- CIVIL APPEAL No. 672/1965
- Decided
- 11 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Set Aside
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A
Headnote
OF INCOME-TAX, WEST BENGAL v. EAST COAST COMMERCIAL CO. LTD. October, 11, 1966 B [J. C. SHAH, V. RAMAsWAMI AND V. BHAllGAVA, JJ.j c D E F G H Income Tax Act (11 of 1922), s. 23-A-Company In which pubUc are not substantially interested-Test for. Taxation of Income (Investigation Commission) reo­ pondent company, which was a public limited Company. In the course of investigation under the Taxation of Income (Investigation Commission)· Act, 194 7, the heads of the various branches of the family admitted that the shares were purchased by them out of their joint income which
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)