Supreme Court · 1956 INSC 47 · Decided 26 September 1956
Meenakshi Mills, Madurai v. The Commissioner of Income-Tax, MADRAS.
- Court
- Supreme Court of India
- Citation
- 1956 INSC 47 · [1956] 1 S.C.R. 691
- Case number
- CIVIL APPEAL No. 124/1954
- Decided
- 26 September 1956
- Bench
- SUDHI RANJAN DAS, T.L. VENKATARAMA AIYYAR, SYED JAFFER IMAM (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Companies Act; Income Tax Act Section 66(1)
Headnote
COURT REPORTS MEEN AKSHI MILLS, MADURAI v. THE COMMISSIONER OF INCOME-TAX, MADRAS. [S. R. DAS C. J., VENKATARAMA AYYAR and JAFER IMAM JJ.] 691 Income·ttix-Referet1ce to High Court-Question of law-In· ference from findinqs of fact, when a qitcstion of law-Test-Profits earned by the liability-Manner of dealing with the profits by a registered Company, if affects its liability--Apportionment of pmfits between place of mannjc:,ct1tre and pince of sale, if a question of law-Indian Incomg-tax Act, (XI of 1922), ss. 66(1). 42(1), 42(8). A finding of fa.ct, even when it is an
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)