Supreme Court · 1970 INSC 95 · Decided 20 April 1970
Sirpur Paper Mill LTD. v. The Commissioner of Wealth Tax, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1970 INSC 95 · [1971] 1 S.C.R. 304
- Case number
- CIVIL APPEAL No. 2269/1966
- Decided
- 20 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
PAPER MILL LTD. v. THE COMMISSIONER OF WEALTH TAX, HYDERABAD April 20, 1970 [J.C. SHAH, K. S. HEGDE AND A. N. GROVER, JJ.J Wealth Tax Act, 1951, s. 25-Scope of-Commissioner disposing of ·revision application according to direction of Board of Revenue-If proper exercise of his power in depreciation allowance made by the appellant company in the course of its assessment to wealth tax. The appellant company thereafter moved revision applications before the Com­ missioner under s. 25 of the Wealth Tax Act and the Commissioner re· iected these applications on the basis
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)