Supreme Court · 1966 INSC 170 · Decided 19 September 1966
Shree Meenakshi Mills LTD., Madurai v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1966 INSC 170 · [1967] 1 S.C.R. 392
- Case number
- CIVIL APPEAL No. 557/1965
- Decided
- 19 September 1966
- Bench
- J.C. SHAH, VISHISHTHA BHARGAVA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Specific Relief Act Section 45; Income Tax Act
Headnote
Income-tax Act, 1922 (II of 1922), •· 10(2)(xv)-Expendlturc tn­ -cun-ed for proceedings ·to prevent enforcement of order interfering with buslMss-lf admissible deduction. The assessee-mill claimed deduction under s. 10(2) (xv) of the Indian lllcomo-tax Act of the expemm and appeals there­ from. The deduction was disallowed by the depanmental authorities, and tho question was answered against tho asaessce by tho High Court. ID appeals to this Court HEID : Tiie appeal must be allowed. The proceeding started by the as.,cssee \Vas in relation 10 the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)