Supreme Court · 1954 INSC 106 · Decided 1 November 1954
General Family Pension Fund v. The Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1954 INSC 106 · [1955] 1 S.C.R. 822
- Case number
- CIVIL APPEAL No. 144/1953
- Decided
- 1 November 1954
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 10(7)
Headnote
Mills Ltd. v. Commissioner of Excess Prefits Tax, Bombay. Vtnkatarama AYJar J, 1954 Novttnber I. 822 SUPREME COURT REPORTS [1955] relief granted, and that when the Excess Profits Tax Officer finds that an assessee to whom relief had been granted under section 26(3) has utilised the with costs. Appeal dismissed. GENERAL FAMILY PENSION FUND I ' THE COMMISSIONER OF Il'iCOME-TAX, WEST BENGAL, [MEHR CHAND MAHAJAN C.J., s. R. DAS, GHDLAM HASAN, BHAGWATI and VENKATARAMA AYYAR JJ.] Indian Income-tax Act (XI of 1922), s. 10(7) and schedule Rule 2(a)(h) as published in
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