Supreme Court · 1996 INSC 49 · Decided 11 January 1996
Kerala Financial Corporation ETC. v. Commissioner of Income Tax, Kerala
- Court
- Supreme Court of India
- Citation
- 1996 INSC 49 · [1996] 1 S.C.R. 365
- Case number
- CIVIL APPEAL No. 4636/1994
- Decided
- 11 January 1996
- Bench
- KULDIP SINGH, B.L. HANSARIA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
FINANCIAL CORPORATION ETC. v. COMMISSIONER OF INCOME TAX, KERALA JANUARY 11, 1996 [KULDIP SINGH AND B.L. HANSARIA, JJ.) Income-tax Act, 1961 : Bad debts-Observation regarding refund of tax made in the main judgment at paras 9 to I 5 deleted-On the advances being written off steps ' could be explained. CIVIL APPELLATE JURISDICTION : I.A. Nos. I to 6. IN Civil Appeal Nos. 4636 to 4641 of 1994. From the Judgment and Order dated 24.10.84 of the Kerala High Court in l.T.R. C. Nos. 279 and 280 of 1979. J. Ramamurthy, B.B. Ahuja, R. Satish and B.K. Prasad for the Appel­ lants.
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