Supreme Court · 1978 INSC 209 · Decided 18 October 1978
Delhi Cloth & General Mills CO. LID. v. State of U.P. & ORS.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 209 · [1979] 2 S.C.R. 109
- Case number
- CIVIL APPEAL No. 1249/1968
- Decided
- 18 October 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 6(1)
Headnote
U.P. Ag[icultural Income tax Act, 1948-S. 6(1) scope of-Assessee given option to select one of the two alternative methods of computarion of agricul­ tural income-Option exercised with the return changed when filing revised return-If permissible. A B Section 6(1) of the U.P. Agricultural to select one of the two alternative methods of computation of agricultural income as provided ins. 6(2), whichever is more advantageous to him. Such option is required to be indicated along with his return submitted under s. 15 of the Act. While submitting its return for the assessment year
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