Supreme Court · 1970 INSC 99 · Decided 21 April 1970
M/S. Shri Gopal Paper Mills CO. LTD. v. Commissioner of Income Tax, Central Calcutta
- Court
- Supreme Court of India
- Citation
- 1970 INSC 99 · [1971] 1 S.C.R. 323
- Case number
- CIVIL APPEAL No. 1669/1966
- Decided
- 21 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act
Headnote
323 M/S. SHRI GOPAL PAPER MILLS CO. LTD. v. COMMISSIONER OF INCOME TAX, CENTRAL CALCUTI'A April 21, 1970 [J.C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.) Finance Act, 1956 Suh-els. (a) and (h) cl. (l) Second Proriso f'arn­ graph D Part JJ-Re.\·o/utio11 hy t·o111pllny capiul/ising Jcuruary 1., J955-Whetlier honu.'I shares can he .\'aid to lu1'Jle been i.'iJlled on rite .c/ate of re.\·o/u!ion i.e. Dece111ber 30, 1954-./f can he said to Ju1l'e heen is.\·ued ·within the 111ea11ing of Second PrOl'i.vo IP Para D of Parr JJ-'Al/ot' 'distribute',
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