Supreme Court · 1972 INSC 228 · Decided 19 September 1972
Commissioner of Income Tax, West Bengal v. M/S. Abdul Rahim Osman & CO. (India) Private Limited
- Court
- Supreme Court of India
- Citation
- 1972 INSC 228 · [1973] 2 S.C.R. 372
- Case number
- CIVIL APPEAL No. 1378/1969
- Decided
- 19 September 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A(l), 66(1)
Headnote
OF INCOME TAX, WEST BENGAL A v. M/S. ABDUL RAHIM OSMAN& CO. (INDIA) PRIVATE LIMIU!D September 19, 1972 [K. S. HEGDE, P. JAGANMOHAN REDDY AND H. R. KHANNA, JJ.) Indian Income Tax Act, 1922 (Act II of 1922)-Section 23A(l)­ Scope of. The respondent is a private comp~ny. The assessment the accounting year, and hence, the Income Tax Officer subjected the Company to Super Tax iri terms of the latter part of S. 23A(l) of the Indian Income Tax Act, 1922, by including the dividends of Rs. 15,000 and Rs. 90,000 declared and paid by the Company in respect of relevant accounting
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