Supreme Court · 1966 INSC 229 · Decided 26 October 1966
Ram Kumar Agarwalla and Brothers v. Commissioner of Income-Tax, Central, Calcutta
- Court
- Supreme Court of India
- Citation
- 1966 INSC 229 · [1967] 1 S.C.R. 955
- Case number
- CIVIL APPEAL No. 176/1966
- Decided
- 26 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
F G .. H RAM KUMAR AGARWALLA AND BROTHERS v. COMMISSIONER OF INCOME-TAX, CENTRAL, CALCUTTA October 26, 1966 [J.C. SHAH, V. RAMASWAMI AND V. BHARGAVA, JJ.j Incomg-tax Act, 1922, s. 4(3) (v!i)-Firm of share brokers and paper merchants-Associating with a solicitor and an accountant in negotiating of assessee's business-There­ fore whether exempt from tax. The assessee firm which carried on business as share brokers and paper merchants, together with D who was a partner in a firm of Chartered Ac­ countants and R whO was a partneJ" of a firm of Solicitors, started
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