Supreme Court · 1960 INSC 212 · Decided 22 November 1960
Kantilal Manilal and ORS. v. The Commissioner of Income-Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1960 INSC 212 · [1961] 2 S.C.R. 584
- Case number
- CIVIL APPEAL No. 364/1957
- Decided
- 22 November 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 34(1)(a), 34(l)(a)
Headnote
COURT REPORTS (1961] '9 60 therefore allow the petition, and declare that the n. Hingir- Orissa Mining Areas Development Fund Act, 1952, is Rampu• coal co., beyond the constitutional competence of the Orissa. Lid. & Othm Legislature to pass it. The whole Act must be struck v. down with the majority Judg- ment of the Court, the Writ Petition is dismissed with costs. r960 November aa. KANTILAL MANILAL AND ORS. v. THE COMMISSIONER OF INCOME-TAX, BOMBAY (J. L. KAPUR, M. HIDAYATULLAH and J. c. SH;\H, JJ.) '• Income-tax-Distribution of new shares at half the market
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)