Supreme Court · 1960 INSC 92 · Decided 28 April 1960
H. C. Narayanappa and Others v. The State of Mysore and Others
- Court
- Supreme Court of India
- Citation
- 1960 INSC 92 · [1960] 3 S.C.R. 742
- Case number
- WRIT PETITION (CIVIL) No. 2/1960
- Decided
- 28 April 1960
- Bench
- BHUVNESHWAR PRASAD SINHA, SYED JAFFER IMAM, A.K. SARKAR, K. SUBBA RAO, J.C. SHAH (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 12, 13(3)(a), 19(l)(g), 19(6), 298, 32; Motor Vehicles Act Section 68C, 68D(2)
Headnote
COURT REPORTS [1960] 1960 here any hypothetical difficulty which may arise in the Commissioner of lnco.ne-ta,,; application of s. 6. . The appellant relies, on the third proviso to s. 5 of the Act in support of the contention that it excludes the Baroda business of the assessee and the losses of the Baroda business. We agree with the High Court that if there is any ambiguity of language, the benefit of that ambiguity must be given to the assessee. However, the· conclusion at which we have arrived is that on the language of the proviso as it stands, it does not exclude the Baroda
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