Supreme Court · 1950 INSC 18 · Decided 26 May 1950
The New Piecegoods Bazar CO., LTD., Bombay v. The Commissioner of Income-Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1950 INSC 18 · [1950] 1 S.C.R. 553
- Case number
- CIVIL APPEAL No. 66/1949
- Decided
- 26 May 1950
- Bench
- M. PATANJALI SASTRI, MEHR CHAND MAHAJAN, BIJAN KUMAR MUKHERJEA, SIR SYED FAZL ALI (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66, 9(1)(iv)
Headnote
SUPREME COURT REPORTS 553 deposited with the respondents did not require regis­ tration and was properly admitted in evidence to prove the creation of the charge. The appeal fails and is dismissed with costs. Appeal dismissed. Agent for the appellant: Tarachand Brijmohanlal. Agent for JJ.] Indian Income-tax Act (XI of 1922), s. 9(1) (iv)-Income from pt"Operty-Computation-Deductions-"Annual charge .not being capital charge"-"Annual charge" ·and '~capital .charge", mean-· ittgi of-Charge for. municipal . property tax and urban
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