Supreme Court · 1986 INSC 249 · Decided 21 November 1986
Kalyan Mills LTD. v. Union of India & ORS.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 249 · [1987] 1 S.C.R. 362
- Case number
- CIVIL APPEAL No. 447/1973
- Decided
- 21 November 1986
- Bench
- O. CHINNAPPA REDDY, G.L. OZA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 46(2), 46(5A)
Headnote
INCOME TAX ACT, 1961-Section 46(2) & 46(5A)-Tax dues recoverable from· assessee company-Assessee company informing that amount can be recovered by Union of India from the amount owed by Appellant Company-Suit for recovery of tax' dues by Union of India against C appellant from the assessee-company-Respondent No. 2. The assessee-company informed the Union oflndia that the tax dues recoverable from it he recovered 0 from the amount which was owed by the appellant-company to it. The debt due by the appellant-company to the assessee-company was shown to the credit of
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)