Supreme Court · 1972 INSC 217 · Decided 13 September 1972
Lachminarayan Mandal Lal v. Commissioner of Income-Tax, West Bengal
- Court
- Supreme Court of India
- Citation
- 1972 INSC 217 · [1973] 2 S.C.R. 207
- Case number
- CIVIL APPEAL No. 20/1969
- Decided
- 13 September 1972
- Bench
- K.S. HEGDE, P. JAGANMOHAN REDDY, HANS RAJ KHANNA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 31
Headnote
J A B c D LACHMINARAYAN MADAN LAL V; COMMISSIONER OF INCOME-TAX, WEST BENGAL . ! ' . Septenlber 13, 1972 [K .. s. HEGDE, P. JAGANl\IOHAN REDDY AN~ H. R. KHAN:-0.~, JJ.J Income Tax Act, 1961, s. 31-Item. of expenditure laid out or expand­ e,/ who//.v and exclusively. for tire purpose of tire a case for the opinion of the High Court and High Court not calling for a state1nent of case-Whether justified. . The assessee is a registered firm of three partners who are l>rothers, ·each having I/3rd share and is engaged in the manufacture and sale of aluminium utensils. In. the
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