Supreme Court · 1967 INSC 148 · Decided 5 May 1967
Pushalal Mansinghka (P) LTD. v. Commissioner of Income-Tax, Delhi, Rajasthan & M.P.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 148 · [1967] 3 S.C.R. 961
- Case number
- CIVIL APPEAL No. 557/1966
- Decided
- 5 May 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(1)(a)
Headnote
F G H PUSHALAL MANSINGHKA (P) LTD. v. COMMISSIONER OF INCOME-TAX, DELHI, RAJASTHAN & M.P. May 5, 1967 (J. C. SHAH, S. M. SIKRI AND V. RAMASWAMI, JJJ Income-Tax Act 1922 s. 4(1) (a)-Exporter in Part 'B' State selling goods to pwchasers in Part 'A" and Part 'C' States-Sending 'selves' Part 1B' State.-Whether exen1ption 1jro1n tax available under Part 'B' States (Taxation. Concessions) Order, 1950, The appellant carried> on mining business at Bhilwara whioh was, dur­ ing the relevant period. in a Part 'B' State and exPorted mica t.o Kodarma and Giridih situated in Part
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