Supreme Court · 1966 INSC 221 · Decided 14 October 1966
O. RM. M. SP. SV. Firm v. The Commissioner of Income-Tax-Madras
- Court
- Supreme Court of India
- Citation
- 1966 INSC 221 · [1967] 1 S.C.R. 905
- Case number
- CIVIL APPEAL No. 751/1965
- Decided
- 14 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 25(3), 26(A)
Headnote
F G H 0. RM. M. SP. SV. FIRM v. THE COMMISSIONER OF INCOME-TAX-MADRAS October 14, 1966 [J.C. SHAH, V. ilAMAsWAMI AND V. BHARGAVA, JJ.j Income Tax Act, 1922, s. 25(3)-Assessee firm successor to joint ftmtily business in India and abroad asse.s1ed to tax under Income Tu Act, 1918- Entire foreign income ·-Whether relief under s. 25(3) can be claimed. Prior to the coostitution of the assessee firm, ita partners were mem­ bers of a Hindu undivided family which camed oil mooey-lencliog bull.­ um in India and in Malaya and which was assessed to tax under the Income "fax
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