COMMISSIONER OF INCOME TAX v. SHIVAKAMI CO. PVT. LTD

Citation: [1986] 1 S.C.R. 881

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

An identical question of law had been referred in respect of four separate tax cases to the High Court under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as '1922 Act') at the instance of the assessee....

Judgment text

An identical question of law had been referred in respect of four separate tax cases to the High Court under section 66(1) of the Indian Income-tax Act, 1922 (hereinafter referred to as '1922 Act') at the instance of the assessee....