Supreme Court · 1960 INSC 223 · Decided 29 November 1960
K. R. C. S. Balakrishna Chetty & Sons & CO. v. The State of Madras
- Court
- Supreme Court of India
- Citation
- 1960 INSC 223 · [1961] 2 S.C.R. 736
- Case number
- CIVIL APPEAL No. 490/1958
- Decided
- 29 November 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
COURT REPORTS [1961] '96° supply of jockeys of efficiency and skill failed the Th C -. . business of the respondent would no longer be possi- e ommissioner b . of Income-tax le. Thus the money was spent for the preservation West Bengal' of the respondent's business. v. As to the third point expense. In our opinion the High Court has rightly held that the expenditure claimed was one which was wholly and exclusively laid out for the purpose of the respon­ dent's business. It was to prevent the threatened extinction of the business of the respondent. In the result this appeal is
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)