Supreme Court · 1960 INSC 205 · Decided 17 November 1960
Setabgunj Sugar Mills LTD. v. The Commissioner of Income-Tax, Central, CALCUTTA.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 205 · [1961] 2 S.C.R. 488
- Case number
- CIVIL APPEAL No. 143/1958
- Decided
- 17 November 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 24(2), 489, 66(2)
Headnote
COURT REPORTS (1961) '960 business and trade organised with the object of Th• Ahmedabad di~covering w~ys and means _by which the member­ Textile Industry's ~mlls m~y obtam large~ profits m connection with their Research mdustrres. In these circumstances we have no hesi- Association h" h t b . .1 d _ s. J an w ic canno e ass1m1 ate to a purely wanchoo 1. educational institution. In this view of the matter, when a dispute arose between the appellant and some of its employees, it was an industrial dispute and could be properly referred for adjudication under the Act.
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