Supreme Court of India
Commissioner of Income-tax, Bombay v. Ahmedbhai Umarbhai & Co., Bombay.
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17 Supreme Court benches have cited this judgment.
From the headnote
vcess Prnjits Tax Act (XV of 1940), s. 5, Third Pt·oviso Indian Incom$-tax Act (XI of 1922), s. 42 (8)-Article manufactttred otttside British India-Sale in British India-Whethu whole profits accriie or arise in British India-Liability to excess pt·ofits tax Manufacturing operations, whether "part of !msiness " - Aprortion ment of profits between place of mamifact11re and place of sale Permissibility-Applicability r>f s. 42 (8}. Section 5 of the Excess Profits Tax Act, 1940, provided that "the Act shall apply to awry business of which any part of the profits made during the chargeable
Where later benches applied it
- 2025 Vinubhai Mohanlal Dobaria v. Chief Commissioner of Income Tax & Anr
- 2023 In Re: Article 370 of the Constitution v..
- 2022 New Okhla Industrial Development Authority v. Anand Sonbhadra
- 2007 Ishikawajma-harima Heavy Industries Ltd. v. Director of Income Tax, Mumbai
- 2004 Prakash Nath Khanna and Anr. v. Commissioner of Income Tax and Anr.
- 1987 Commissioner of Excess Profit Tax, Kanpur v. Kalyan Mal Phool Chand, Nagar Ganj, Kanpur
- 1978 Board of Muslim Wakfs, Rajasthan v. Radha Krishna & Ors.
- 1976 P. K. Badiani v. The Commissioner of Income Tax, Bombay
- 1967 Pushalal Mansinghka (p) Ltd. v. Commissioner of Income-tax, Delhi, Rajasthan & M.P.
- 1960 Shoorji Vallabhdas & Co., Bombay v. The Commissioner of Income-tax/excess Profits Tax, Bombay.
- 1959 The Western India Theatres Ltd. v. Municipal Corporation of the City of Poona
- 1956 Niranjan Singh v. The State of Uttar Pradesh
- 1956 Meenakshi Mills, Madurai v. The Commissioner of Income-tax, Madras.
- 1955 The Bengal Immunity Company Limited v. The State of Bihar and Others.
- 1954 E. D. Sassoon and Company Ltd. v. The Commissioner of Income-tax, Bombay City
- 1953 Anglo-french Textile Co. Ltd v. Commissioner of Income-tax, Madras.
- 1952 Anglo-french Textile Co. Ltd. v. Commissioner of Income-tax, Madras
Of those, 17 mentioned
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