Supreme Court · 1962 INSC 103 · Decided 20 March 1962
K. M. S. Reddy, Commissioner of INCOME. Tax, Kerala (Coimbatore), Ernakulam v. The West Coast Chemicals and Industries LTD. (In Liquidation), Alleppy
- Court
- Supreme Court of India
- Citation
- 1962 INSC 103 · [1962] SUPP. 3 S.C.R. 960
- Case number
- CIVIL APPEAL No. 286/1961
- Decided
- 20 March 1962
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Joeat Bahadur Smgti v. Badri Pratad Stth Dos J. A1arch :?0, 960 SUPREME COURT REPORTS [1962] SllPl'. to that testimony, the lcarne<l District Judge rightly came to the conclusion that cl. (iii) of s.1.1(:!) (a) of the Act was not attracted to the Catie. For these rea.sons we have com!i to the EHNAKl1LA.Jl r. THE WEST COAST CHEMICALS AND JN"DUS­ TIUES LTD. (I!\ LIQCIDATION"), ALLEPPX (S. JC DAS, :VT. HrnAYATULLAH and .J.C. SHAH, .TJ.) lncomr Tax-lri11dirig up of bu.sine . .;s-Rra[isation of r1ssf:fs-~)'afe rlurin(f loinding up, if an l'lt;,t of lradi'tl'}-l'rofits
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