Supreme Court · 1957 INSC 51 · Decided 17 May 1957
The Commissioner of Income-Tax v. The Patiala Cement CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1957 INSC 51 · [1957] 1 S.C.R. 1161
- Case number
- CIVIL APPEAL No. 118/1955
- Decided
- 17 May 1957
- Bench
- NATWARLAL HARILAL BHAGWATI, S.K. DAS, J.L. KAPUR (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(14A)
Headnote
SUPREME COURT REPORTS 1161 THE COMMISSIONER OF INCOME-TAX v. THE PATIALA CEMENT CO. LTD. [BHAGWATI, S. K. DAs and J .. L. KAPUR JJ.l Income Tax~Patiala State Income-tax Law-Income-tax Officer's Orders-A ppealability-Assessmcnt years 1948-49 and 1949-50-Applicability of Indian Income-tax Act to incorporated in the former Patiala State with its registered office in the territory of Pepsu, a Part B State.· For the assessment years 1948-49 and 1949-50 in respect of the amounts of income-tax and super-tax which it failed to deduct from out of the remuneration paid to its
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