Supreme Court · 2015 INSC 300 · Decided 9 April 2015
M/S Chennai Properties & Investments LTD., Chennai v. The Commissioner of Income Tax Central 111, Tamil Nadu
- Court
- Supreme Court of India
- Citation
- 2015 INSC 300 · [2015] 4 S.C.R. 413
- Case number
- CIVIL APPEAL No. 4494/2004
- Decided
- 9 April 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Constitution; Companies Act; Income Tax Act
Headnote
413 413 M/S CHENNAI PROPERTIES A & INVESTMENTS LTD., CHENNAI V. THE COMMISSIONER OF INCOME TAX CENTRAL 111, TAMIL NADU B Civil Appeal No. 4494 of 2004 APRIL 09, 2015. [ A.K. SIKRI AND R. F. NARIMAN,JJ. ] C Income Tax Act, 1961: Business income - ff an assessee acquires properties and lets from the house property'. East India Housing and Land Development Trust Ltd. v. Commissioner of Income Tax, West Bengal (1961) 42 E ITR 491; Sultan Brothers (P) Ltd. v. Commissioner of Income Tax 1964 (5) SCR 807; Karanpura Development Co. Ltd. v. Commissioner of Income Tax, West Bengal 44 ITR
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