Supreme Court · 1962 INSC 7 · Decided 16 January 1962
P. V. Raghava Reddi and Another v. Commissioner of Income-Tax
- Court
- Supreme Court of India
- Citation
- 1962 INSC 7 · [1962] SUPP. 2 S.C.R. 596
- Case number
- CIVIL APPEAL No. 325/1960
- Decided
- 16 January 1962
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 4(1)(a)
Headnote
Bea·iwllJ' .. PriNJI L1d. v. U11Um o/ lntlia K•pur .J. J!u;;t 5!16 SUPREME COURT REPORTS [1002) SUPP. which owna a. fleet of buses a.nd lorries and carriell on the business of transport In res1wot of !IBRl'R~· ment year I !!60-61 it cla.imoo a. development rPbate on all its ft was contonderl on behalf of the petitioner that the proviso oft'cnrls Art. 14 in that it discriminates betweon machinery which is office appliance or road transport vehicl<'s and other kind of machinery. It is difficult to accept such a contention because there is nothing in the
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