Supreme Court · 1970 INSC 154 · Decided 12 August 1970
Commissioner of Income-Tax, West Bengal v. Indian Molasses (P) LTD.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 154 · [1971] 1 S.C.R. 773
- Case number
- CIVIL APPEAL No. 2555/1966
- Decided
- 12 August 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv)
Headnote
G It 773 COMMISSIONE,R OF INCOME.TAX, WEST BENGAL v. JNDIAN MOLASSES (P) LTD. August 12, 19]0 ••! [J.C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.J Income-tax Act (II of 1922), '"· 10(2)(.iv), 10(4A). 66(1) 111111 06(5)-lntredients of ·'· Hl(2) (xv )-Amounts paid raisedj be/or• tbe Tribunal-When coultl be 11rR•d llf/Ore High Court on reftrence. Ht1h Court wrung/111/y refu.ring pltt1 to he 11rgetl--Prot·td11rt to he follow1d by Supflme Court . . The respondent-company appointed a manaaina dire,tor who was 10 retire at the aae of 55.
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