Supreme Court · 1977 INSC 19 · Decided 19 January 1977
R. Dalmia v. Commissioner of Income-Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 1977 INSC 19 · [1977] 2 S.C.R. 654
- Case number
- CIVIL APPEAL No. 283/1972
- Decided
- 19 January 1977
- Bench
- R.S. SARKARIA, P.S. KAILASAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136; Income Tax Act Section 2(6C)(iii), 2(6C)
Headnote
fH 654 R. DALMIA v. COMMISSIONER OF INCOME-TAX, NEW DELHI January 19, 1977 [R. S. SARKARIA AND P. S. KAILASAM, JJ.J Indian Income Tax Act (XI of 1922)-s. 2(6C) (iii)-Scope of-"Person concerned in the management of b11siness"-Meanin11 of. Words and plzrases-"concerned", or by any other person who has a substantial interest in .the company (that is to. say, who .is concerned in the management of the busmess of the company, bemg beneficial owner of shares, not being shares entitled to fixed rate of dividend carrying not less than 20% of !he voting power) and
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