Supreme Court · 1954 INSC 108 · Decided 1 November 1954
The Commissioner of Income-Tax, Madras v. Mysore Chromite LIMITED.
- Court
- Supreme Court of India
- Citation
- 1954 INSC 108 · [1955] 1 S.C.R. 849
- Case number
- CIVIL APPEAL No. 117/1953
- Decided
- 1 November 1954
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (5-judge bench)
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1)
Headnote
SUPREME COURT REPORTS 849 Instead of adopting that straightforward course the officers of the State have sought to circumvent the decision of this Court on a flimsy pretext and covertly to challenge its correctness on an obviously untenable plea which has not even the merit of a seeming of this Court. THE COMMISSIONER OF INCOME-TAX, MADRAS v. MYSORE CHROMITE LIMITED. [MEHR CHAND MAHAJAN C.J., s. R. DAS, GHl)LAM HASAN, BHAGWATI and VENKATARAMA AYYAR JJ.) Indian Income-tax Act, 1922 (Act XI of 1922), s. 4-Profits derived by the assessee-W hether arose or were 1·eceived in
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