M-S LOHIA MACHINES LIMITED AND ANR. v. UNION OF INDIA AND ORS

Citation: [1985] 2 S.C.R. 686

Court: Supreme Court of India

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

Case summary

These Mil petitions raise an interesting question of law relating to the interpretation of Section 80 J of the Income Tax Act, 1961, and on the basis of certain interpretation, they challenge the validity of Rule 19A of the Income Tax Rules, 1962 and also call in question the...

Judgment text

These Mil petitions raise an interesting question of law relating to the interpretation of Section 80 J of the Income Tax Act, 1961, and on the basis of certain interpretation, they challenge the validity of Rule 19A of the Income Tax Rules, 1962 and also call in question the...