Supreme Court · 1959 INSC 26 · Decided 26 March 1959
The Commissioner of Income-Tax, West Bengal v. The Calcutta Stock Exchange Association LTD.
- Court
- Supreme Court of India
- Citation
- 1959 INSC 26 · [1959] SUPP. 2 S.C.R. 459
- Case number
- CIVIL APPEAL No. 204/1958
- Decided
- 26 March 1959
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 459 THE COMMISSIONER OF INCOME.TAX, WEST BENGAL v. THE CALCUTTA STOCK EXCHANGE ASSOCIA­ TION LTD. (B. P. SINHA, J. L. KAPUR and M. HIDAYATULLAH, JJ.) Income Tax-Stock Exchange Association-Authorised Assist­ ants-Admission fee and monthly subscriptions in respect of of r9zz), s. ro(6). . By sub-s. 6 of s. ro of the Indian Income-tax Act, r922: "A trade, professional or similar association performing specific ser­ vices for its members for remuneration definitely related to those services shall be deemed for the purpose of this section to carry on
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