Supreme Court · 1961 INSC 221 · Decided 17 July 1961

The Nandlal Bhandari Mills LTD., Indore v. The State of Madhya Bharat

Court
Supreme Court of India
Citation
1961 INSC 221 · [1962] 2 S.C.R. 859
Case number
CIVIL APPEAL No. 344/1960
Decided
17 July 1961
Bench
S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
Outcome
Dismissed
Case type
Civil

Headnote

SUPREME COURT RE~'tS 839 THE NANDLAL BHANDARI MJI.JS LTD., INDORE v. THE STATE OF MADHYA BRAIUT (S. K. DA!:!, M. H:!DAYATULLAH and J. C. SlliH, JJ.) Agem-Gommi&tio" paid 01.t of nel pra/iU-Jj dedvctib le from aM.-bie i1Ul0111t-TM J..dore bulwtrial l'ax Rukd&shy; Notiji()<JtioM. By a Railway Co., Ltd. v. Commi88ioner of l>1COme-tax, (1931) L. R. 58 I. A. 239, disallowing deduction of Commission paid out of profits to agents from the aaoesaabk profits, the Government of Holkar State of which the Mahar.aj& was the Supreme Ruler, issued certain Notifications

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