Supreme Court · 1985 INSC 143 · Decided 1 July 1985
Distributors (Baroda) PVT. LTD. v. Union of India and Two ORS.
- Court
- Supreme Court of India
- Citation
- 1985 INSC 143 · [1985] SUPP. 1 S.C.R. 778
- Case number
- WRIT PETITION (CIVIL) No. 2043/1981
- Decided
- 1 July 1985
- Bench
- Y.V. CHANDRACHUD, P.N. BHAGWATI, AMARENDRA NATH SEN, D.P. MADON, M.P. THAKKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution; Income Tax Act Section 80M(J), 80A, 56A
Headnote
778 [Y.V. DISTRIBUTORS (BARODA) PVT. LTD. v. UNION OF INDIA AND TWO ORS. July 1, 1985 CHANDRACHUD, C.J., BHAGWATI, AllAR8NDRA NATH SEN, D.P. MADON AND M.P. THAKKAR, JJ] Income Tax Act 1961 Sections 80M(J) and 80A.,4 : income by way of inturcorporate dividends-Deduction-Whether to be 1nade with of India 1950, Artice 141: Supreme Court-Declaration of/aw-To be certain, definite and correct­ Jndicial decisions-Continuity anJ consistency-Essentiality-Pointed out-Earlier ruling of Co,,,rt-Manifest!y wrong, proreeds upon mistaken assumption with regard to exi3tence or continuance of
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)