Supreme Court · 2023 INSC 330 · Decided 10 April 2023
Mansarovar Commercial PVT. LTD. v. Commissioner of Income Tax, Delhi
- Court
- Supreme Court of India
- Citation
- 2023 INSC 330 · [2023] 8 S.C.R. 452
- Case number
- CIVIL APPEAL No. 5769/2022
- Decided
- 10 April 2023
- Bench
- M.R. SHAH, B.V. NAGARATHNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 2(35)(a), 2(35)(b), 6(3), 148, 271(1)(a), 271(1)(c), 273, 274
Headnote
Constitution of India - The Constitution (Thirty Sixth Amendment) Act, 1975 - Art. 371-F - Sikkim State Income-Tax Manual, 1948 - Sikkim (Collection of Taxes and Prevention of Evasion of Payment of Taxes) Act, 1987 - Income Tax ss. 2(35)(a), 2(35)(b), 6(3), 148, 271(1)(a), 271(1)(c), 273, 274,271- B - By a notification dated 07.11.1988 issued u/Art. 371-F(n) of the Constitution, the Income Tax Act, 1961 were extended to the State of Sikkim - The case of the assessees (incorporated under the Registration of
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)