Supreme Court · 1962 INSC 354 · Decided 4 December 1962

Purshottamdas Thakurdas v. Commissioner of Income-Tax, Bombay

Court
Supreme Court of India
Citation
1962 INSC 354 · [1963] SUPP. 2 S.C.R. 668
Case number
CIVIL APPEAL No. 597/1961
Decided
4 December 1962
Bench
S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Income Tax Act

Headnote

v. Stale of Bihru Subba Rao, /. 1961 December, .f. 668 SUPREME COURT REPORTS [1963) SUPP. objection is an afterthought and cannot be allowed to be raised at this stage of the proceedings. The appeal fails and is dismissed. PURSHOTTAMDAS THAKURDAS v. COMMISSIONER OF INCOME-TAX, .l:IOMBAY (S. lJeductiM of income&shy; tax at the time of payment", Mcm1iny of-Company paying t"" on <livirlend-Paymcnt of dividencl lo sliare-lwlder-IVhetlwr fa,i.&middot; 1lcduclctl at the ti1nc of z1ayntent-Indian, Income-tax ,,J.ct, 11122 (II of liJ2:!), &bull;s. JU, IS, 11!-A,

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