Supreme Court · 1960 INSC 248 · Decided 7 December 1960
Shree Changdeo Sugar Mills, LTD. v. The Commissioner of Income Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1960 INSC 248 · [1961] 2 S.C.R. 990
- Case number
- CIVIL APPEAL No. 380/1957
- Decided
- 7 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 23A, 23A(l)
Headnote
ttd. v. Co1n'1tissioner of Income-tat'", Bon1flay Hidayatullah J. December 7. 990 SUPREME COURT REPORTS [1961] case the provisions of s. 23A of the Indian Income-tax Act, XI of 1922, are applicable to t.he petitioners?" The High Court may call for a supplemental state­ ment of the allowed. SHREE CHANGDEO SUGAR MILLS, LTD. ti. THE COMMISSIONER OF INCOME TAX, BOMBAY (J. L. KAPUR, M. HIDAYATULLAH, and J. c. SHAH, JJ.) Income-tux-Undistributed income-Company in w/licl• Public' are substantially interested-Powers to assess Super Tax-Test­ Part B States (Taxation
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