Supreme Court · 1986 INSC 115 · Decided 8 May 1986
Indian Oil Corporation v. Income Tax Officer, Central Circle V, Calcutta & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 115 · [1986] 2 S.C.R. 1107
- Case number
- CIVIL APPEAL No. 1189/1974
- Decided
- 8 May 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 147(l)(a), 148, 147
Headnote
1107 Income Tax Act, 1961 - S.147(l)(a) - Income escaping assessment - Initiation of proceedings for reassessment - -tNecessary conditions - What are. The assessee at the relevant time was a company incorporated under the laws of the United Kingdom, and had its ·-L principal place of Indian Income Tax Act, 1922. The ·assessee had claimed deductions every year of certain expenses tamounting to L 1,00,000 or over as administrative charges incurred by the Burmah Oil Company Limited of London for management and secretarial work carried on on behalf of the assessee in
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)