Supreme Court · 1985 INSC 224 · Decided 8 October 1985
Shree Sajjan Mills LTD. v. Commissioner of Income Tax, M.P, Bhopal and Anr,
- Court
- Supreme Court of India
- Citation
- 1985 INSC 224 · [1985] SUPP. 3 S.C.R. 593
- Case number
- CIVIL APPEAL No. 4221/1984
- Decided
- 8 October 1985
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI, RANGANATH MISRA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 40A(7), 36(1)(v), 37(1)
Headnote
MILLS LTD, v. COMMISSIONER OF INCOME TAX, M.P, BHOPAL AND ANR, OCTOBER 8, 1985 593 [V.D. TULZAPURKAR, SABYASACHI MUKHARJI AND RANGANATH MISRA, JJ,] Income Tax Act 1961, ss. 40A (7), 36 (1) (v) and 37 (1) - Deduction - Payment of Gratuity - ·Whether deduction can be claimed under any other explained. Interpretation of statutes - Taxing statutes - Principle of reasonable construction -·Applicability of - Words and Phrases - 11Provision11 - Meaning of. The appellant-assessee is a public limited company. The relevant assessment year in C,A, No. 4222 of 1984 is 1973-74, With
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