Supreme Court · 1960 INSC 266 · Decided 13 December 1960
The Income-Tax Officer, Alwaye v. The Asok Textiles LTD., Alwaye
- Court
- Supreme Court of India
- Citation
- 1960 INSC 266 · [1961] 3 S.C.R. 236
- Case number
- CIVIL APPEAL No. 311/1959
- Decided
- 13 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution Article 226; Income Tax Act Section 35
Headnote
COURT REPORTS [1961] ,960 folders. That was the finding made by the authority on an earlier occasion when Punamchand and Vishnuc Sh•i Ambic• Mills prasad had moved the authority under s. 15 of the <;o.~-Lld. Act. The learned Attorney-General has strenuously Slri s. B. Bhatt the work of bleach-folders; that, however, has no relevance in determining the present dispute. The only point which calls for decision is whether or not the work done by the three respondents takes them within the category of cut.-lookers specified under cl. 5, and as wc have already pointed
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