Supreme Court · 1953 INSC 54 · Decided 23 September 1953
Sardar Indra Singh and Sons LTD. v. Commissioner of Income-Tax, West BENGAL.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 54 · [1954] 1 S.C.R. 167
- Case number
- CIVIL APPEAL No. 40/1952
- Decided
- 23 September 1953
- Bench
- M. PATANJALI SASTRI, SUDHI RANJAN DAS, VIVIAN BOSE, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI (5-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66
Headnote
SUPREME COURT REPORTS 167 In the view we have expressed above, it is unneces­ sary to deal with the alternative contention based on section 8(1) of the Act. We allow the appeals, set aside the answer made by the High Court to question No. 1 and answer it as follows: In view of the finding of could not legally be treated as having con­ tinued unbroken in respect of such periods for the purpose of section 10-A of the Excess Profits Tax Act read with sections 4 and 5 of the same Act. The judgment of the High Court will stand in other res­ pects. The appellants will have
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