Supreme Court · 1965 INSC 248 · Decided 12 November 1965
Russa H. Mehta Trust, Bombay v. Commissioner of Income-Tax, Bombay City I
- Court
- Supreme Court of India
- Citation
- 1965 INSC 248 · [1966] 2 S.C.R. 579
- Case number
- CIVIL APPEAL No. 589/1964
- Decided
- 12 November 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 60A, 14(2)(c), 2(14A), 4A, 4B
Headnote
• B c D • • E F G H • 579 RUSSA H. MEHTA TRUST, BOMBAY v. COMMISSIONER OF INCOME-TAX, BOMBAY CITY I November 12, 1965 [K. SUBBA RAo, J. C. SHAH ANDS. M. S!KRI, JJ.J Merged States (Taxation Concession) Order, 1949 Paragraph 4-­ Assessee resident in former British of the former Indian States which were merged with the former British Indian Provinces under tho States Merger (Governors' Provinces) Order. 1949. By such application, the income received, accrued or arisen or deemed to be rece.ived, accrued or arisen to any person resident within the
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