Supreme Court · 1967 INSC 237 · Decided 20 October 1967

Straw Products LTD. v. Income-Tax Officer, Bhopal & ORS.

Court
Supreme Court of India
Citation
1967 INSC 237 · [1968] 2 S.C.R. 1
Case number
CIVIL APPEAL No. 303/1967
Decided
20 October 1967
Bench
K.N. WANCHOO, M. HIDAYATULLAH, J.C. SHAH, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (7-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Income Tax Act Section 10(5)(b)

Headnote

F G H ' STRAW PRODUCTS LTD. v. INCOME-TAX OFFI~ER, BHOPAL & ORS. ' October 20, 1967 [K. N. WANcHoo, c.J., M. HrnAYATULLAH; -J:-e:--sa\tt, R. S. BACHAWAT, V. R/iMASWAMl, G. K. M!TTE 0 R AND K. S. HEGDE, JJ.) Taxation Laws (Extension, to Merged .States 1/11d A111end11ien1) 4,., 67 of 1949, s. 111erged States-Nature of 1/ifficulties ~,&middot;/tic:// j11.stify s11cli order-Ttixatiod Lent'.~ (Merged States) (R<&bull;n1ova/ of Di/Jic11l&shy; ries) Aniend111e11t 'Order, 1962--0rrfer -prescribing that in the case: v) assessees exen1pred fro11l paying tax by ltnv or

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