Supreme Court · 1960 INSC 2 · Decided 12 January 1960
M/S. Bhor Industries LTD. v. The Commissioner of Income-Tax, Bombay· City I.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 2 · [1961] 3 S.C.R. 409
- Case number
- CIVIL APPEAL No. 158/1960
- Decided
- 12 January 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 23A
Headnote
SUPREME COURT REPORTS 409 income in the hands of the appellant and the only question which was sought to be referred and raised before the Board of Agricultural Income-tax was one as to the liability of the appellant to be assessed to agricultural income-tax for the year in question. In that view (J. L. KAPUR, M. HrnAYATULLAH and J.C. SHAH, JJ.) Income-tax-Assessment of dividend income-Company incor­ porated in Indian State subsequently merged-Extension of Indian Income-tax Act to merged State-Taxation concessions tit merged State-Scope-Assessment on shareholders of non-distributed
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)