Supreme Court · 1961 INSC 11 · Decided 17 January 1961
National Cement Mines Industries, LTD. v. Commissioner of Income-Tax, West Bengal, Calcutta
- Court
- Supreme Court of India
- Citation
- 1961 INSC 11 · [1961] 3 S.C.R. 502
- Case number
- CIVIL APPEAL No. 84/1958
- Decided
- 17 January 1961
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66
Headnote
Ltd., Kpnpur v. Dwarha Prasad Hidayatullah ], January z7. 502 SUPREME COURT REPORTS (1961] Criminal Procedure gave ample powers to Mr. Brijpal Singh Seth to accord permission for bringing the suit, a.nd the order of the District Magistrate, even if treated as a. transfer, was valid. In the KAPUR, M. HrnAYATULLAH and J.C. SHAH, JJ.) Income-tax-Conveyance with reservation of rights-Category of-Receipts under the conveyance, if income or capital. The appellants were carrying on the bnsiness of cement and lime manufacture and supply thereof. By a deed dated May 7, 1935, the appellants
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