Supreme Court · 1958 INSC 87 · Decided 17 October 1958
MESSRS. Dhandhania Kedia & CO. v. The Commissioner of Income-Tax
- Court
- Supreme Court of India
- Citation
- 1958 INSC 87 · [1959] SUPP. 1 S.C.R. 204
- Case number
- CIVIL APPEAL No. 433/1957
- Decided
- 17 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(6A)(c), 66(1)
Headnote
SUPREME COURT REPORTS [1959) Supp. MESSRS. DHANDHANIA KEDIA & CO. v. THE COMMISSIONER OF INCOME-TAX (YENKATARAMA AIYAR, P. B. G.A.JENDRAGADKAR and A .. K. SARKAR, JJ.) Income-tax-Dividend, tax on-Distribution of accumulated profits of previous years-" Previous years", meaning in that State. There was no law in the State of Udaipur imposing tax on income and it was on April Il 195.0, that for the first time the residents of Rajasthan, in which the State had merged, became liable to pay such a tax. On January 18, 1950, the Company went into liquidation and on April
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