COMMISSIONER OF INCOME TAX, KANPUR v. TIIE ELGIN MILLS LTD., KANPUR

Citation: [1986] 3 S.C.R. 408

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI, K.N. SINGH

Case summary

1665 of 1974 arises from the decision of the High Court ofAllahabad in Income:Tax Reference No. The Tribunal held that all the three accounts represented reserves for the purposes of assessment under the Super Profits Tax Act, 1963.

Judgment text

1665 of 1974 arises from the decision of the High Court ofAllahabad in Income:Tax Reference No. The Tribunal held that all the three accounts represented reserves for the purposes of assessment under the Super Profits Tax Act, 1963.