Supreme Court · 1958 INSC 83 · Decided 9 October 1958
Rajputana Agencies LTD. v. Commissioner of I. T., Bombay
- Court
- Supreme Court of India
- Citation
- 1958 INSC 83 · [1959] SUPP. 1 S.C.R. 142
- Case number
- CIVIL APPEAL No. 91/1957
- Decided
- 9 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 66A(2); Income Tax Act Section 66(1)
Headnote
SUPREME COURT REPORTS [1959] Supp. RA.JPUTANA AGENCIES LTD. v. COMMISSIONER OF I. T., BOMBAY (T.L. VENKATARAMAAIYAR,P. B.GAJENDRAOADKAR and A. K. SARKAR, JJ.) Income-tax-Assessment of company-Declaration of dividend in excess of stai1.tory limit-Additional income-tax-Computaiion­ " Raie in Saurashtra, v.·as ~ssessed for the assessment year 1952-53 on a total income of Rs. 26,385. It was assessable at the rate of four annas per rupee but in view of the provisions of the Part B States (Taxation Conces- · sion) Order, 1950, it was actually assessed at the rate of
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