Supreme Court · 1963 INSC 96 · Decided 10 April 1963
M/S. Sitali'ur Sugar Works LTD. v. Commissioner of Income-Tax, Bihar and Orissa
- Court
- Supreme Court of India
- Citation
- 1963 INSC 96 · [1964] 3 S.C.R. 17
- Case number
- CIVIL APPEAL No. 350/1962
- Decided
- 10 April 1963
- Bench
- S.K. DAS, A.K. SARKAR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(vi), 10(2)(xv)
Headnote
SUPREME COURT REPORTS M/s. SITALI'UR SUGAR WORKS LTD. v. COMMISSIONER OF INCOME-TAX, BIHAR AND ORISSA 17 (S.K. DAS, A.K. SARKAR and M. HIDAYATULLAHjj.) -• Income Tax-Expenditure incurred on dismantling a factory at one place and setting it up at another-Capital expendi­ ture and not a comp.any manufacturing sugar, shifted its factory from the old site to a new site and incurred a total expense of Rs. 3,19,766/- on the dismantling of buildings and machinery, transporting machinery from the original site to the new site ann refitting the same there. HeU that the appellant
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