Supreme Court · 1957 INSC 53 · Decided 22 May 1957

The Oriental Investment CO. LTD. v. The Commissioner of Income-Tax, Bombay

Court
Supreme Court of India
Citation
1957 INSC 53 · [1958] 1 S.C.R. 49
Case number
CIVIL APPEAL No. 153/1954
Decided
22 May 1957
Bench
NATWARLAL HARILAL BHAGWATI, S.K. DAS, J.L. KAPUR (3-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil

Headnote

SUPREME COURT REPORTS 49 These observations do not help the respondent in any 1957 way; nor do they lay down any rule contrary to the Raghllha-;Mandal rules laid down in Seth Gurmukh Singh's case(1). Horihor Mtmdal For these reasons we hold.that the High Court was TlitSta~·o/Bihar in High Ceurt is in the negative. The appellant will be entitled to its costs both in this Court and in the High Court. Appeal allowed . THE ORIENTAL INVESTMENT CO., LTD. v. THE COMMISSIONER OF INCOME-TAX, BOMBAY. (BHAGWATI, s. K. DAS, and J. L. KAPUR JJ.) Income-tax-Reference to High Court-Questions

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