Supreme Court · 1961 INSC 68 · Decided 1 March 1961
Donald Miranda v. The Commissioner of Income-Tax, Bombay City Ii
- Court
- Supreme Court of India
- Citation
- 1961 INSC 68 · [1962] 1 S.C.R. 133
- Case number
- CIVIL APPEAL No. 173/1960
- Decided
- 1 March 1961
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 25(4)
Headnote
SUPREME COURT REPORTS 133 DONALD MIRANDA v. THE COMMISSIONER OF INCOME.TAX, BOMBAY CITY ·II (and connected appeals) (J. L. KAPUR, M. HrnAYATULLAH and J. c. SHAH, JJ.) Income Tax-Refund of excess profits tax-Liability to income­ tax-Discontinuance of business-Profits for accounting in a registered firm which was dissolved on March 24, r945. A private limited company succeeded to the business of the firm from March 25, r945. For the accounting period April l, r944, to March 24, r945, the firm was assessed to excess profits tax under the Excess Profits Tax Act, r940. It
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