Supreme Court · 1958 INSC 52 · Decided 28 April 1958
M/S. Dalmia Dadri Cement CO. LTD. v. The Commissioner of Income-Tax
- Court
- Supreme Court of India
- Citation
- 1958 INSC 52 · [1959] 1 S.C.R. 729
- Case number
- CIVIL APPEAL No. 230/1954
- Decided
- 28 April 1958
- Bench
- SUDHI RANJAN DAS, VIVIAN BOSE, T.L. VENKATARAMA AIYYAR, S.K. DAS, P.B. GAJENDRAGADKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
SUPREME COURT REPORTS 729 In the result all the questions framed in this case ate answered in favour of the appellant. The order passed by the High .Court is set aside and the appeal is allowed with costs throughout. Appeal allowed. Cmuniissioner of Jncome-ta:r, Bombay v. M fs. Amritlal Bhogilal GAJENDRAGADKAR and VIVIAN BosE JJ.) Act of State-Covenant between States for merger--Rights of subjects of the Covenanting States-Enforcement in municipal courts of the New State-Income-tax-Concessional rates granted by the Covenanting State-Whether binding on the New State. The appellant company
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