Supreme Court · 1975 INSC 26 · Decided 7 February 1975
Mitsui Steamship CO. LTD. v. C.I.T. West Bengal, Ii Calcutta
- Court
- Supreme Court of India
- Citation
- 1975 INSC 26 · [1975] 3 S.C.R. 467
- Case number
- CIVIL APPEAL No. 1072/1970
- Decided
- 7 February 1975
- Bench
- HANS RAJ KHANNA, A.C. GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv)
Headnote
F G H MITSUI STEAMSHIP CO. LTD. v. C.I.T. WEST BENGAL, II CALCUTTA February 7, 1975. [H. R. KHANNA AND A. C. GUPTA, JJ) 467 Indian Incc>me-tax Act (11 of 1922) s. 10(2)(xv) and Indian Income-tax 1ct (43 of 1961) s: 40, cl. (ii) (a) as amended by Amendment Act of l9i2~ Tax 011 property paid by under the Indian lncome-tax Act, 19.22 in respect .of their Indian earnings. In the assessment pro­ c~0dmgs they claimed as dedt•ct1ble allowance, under s. 10(2) (xv), the tax paid by them on their business assets under the local tax law in force in Japan. But the Income-tax
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