DISTRIBUTORS (BARODA) PVT. LTD. v. UNION OF INDIA AND TWO ORS

Citation: [1985] SUPP. 1 S.C.R. 778

Court: Supreme Court of India

Bench: Y.V. CHANDRACHUD, P.N. BHAGWATI, AMARENDRA NATH SEN, D.P. MADON, M.P. THAKKAR

Case summary

This writ petition raises an interesting question of construction of Section SOM of the Income Tax Act, 1961. There were several amendments made subsequently in this Section but they relate primarily to the percentage of the income to be allowed as a deduction and do not have...

Judgment text

This writ petition raises an interesting question of construction of Section SOM of the Income Tax Act, 1961. There were several amendments made subsequently in this Section but they relate primarily to the percentage of the income to be allowed as a deduction and do not have...