Supreme Court · 1964 INSC 192 · Decided 22 September 1964
Padmavati R. Saraiya and Others v. Commissioner of Income-Tax Bombay CITY-1
- Court
- Supreme Court of India
- Citation
- 1964 INSC 192 · [1965] 1 S.C.R. 307
- Case number
- CIVIL APPEAL No. 704/1963
- Decided
- 22 September 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 49AA, 2(15), 23A
Headnote
E F G 307 PADMAVATI R. SARAIVA AND omERS v. COMMISSIONEJl OF INCOME-TAX BOMBAY Cl'f\'·1 September 22, 1964 {K. SUBBA RAo, J. C. SHAH AND S. M. SIKRI JJ.) Income-tax Act (11 of 1922), s.r. 16(2), 49AA and lndo-Paki't"" agreement dated 10th December, 1947-Scope of. The assessee was de­ clared the dividend similarly, the company also passed a resolution that half the amount of the dividend was payable on O'f after a certain date and the balance was payable "within two months after -remittances from Pakistan became free". On the two questions, namely : (i)
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)