Supreme Court · 1960 INSC 64 · Decided 30 March 1960
MRS. Kusumben D. Mahadevia v. The Commissioner of Income-Tax, BOMBAY.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 64 · [1960] 3 S.C.R. 417
- Case number
- CIVIL APPEAL No. 507/1957
- Decided
- 30 March 1960
- Bench
- S.K. DAS, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66, 66(1)
Headnote
SUPREME COURT REPORTS 417 MRS. KUSUMBEN D. MAHADEVIA v. THE COMMISSIONER OF INCOME-TAX, BOMBAY. (S. K. D.As, J. L. KAPUR and M. HIDAY.A.TULL.AH, JJ.) Income-tax-Reference-High Court's jurisdiction-If can decide a question not decided by the Tribunal-Indian Income-tax Act, I922 (XI of I922), s. at Bombay was at all material times resident in British India. It was also doing business in the former Baroda State and used to keep its profits derived in that State with Mafatlal Gagalbhai Investment Corporation, Navsari. In the year 1949 Mafatlal Gagalbhai and Co. Ltd. declared dividends out
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