Supreme Court of India
War Profits Tax Commissioner, Madhya Pradesh, Indore v. M/s. Binodram Balchand of Ujjain
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What the Court ordered
Accordingly we are not inclined to • • • COMMR. WAR PROFITS TAX V. Mjs. :BINODRAM (Si/cri, J.) 229 A accept the first contention of Mr.
Judgment, page 5
From the headnote
The Judgment of the Court was dilevered by Sikri, J. This appeal by special leave is directed against the judgment of the High Court of Madhya Pradesh in a reference made to it under s. 46 of the Gwalior War Profits Tax Ordinance, Samvat 2001-hereinafter called the Ordinance. Three questions were referred to the High Court by the War Profits Tax Commis . sioner, but we are only concerned with question No. 1, which reads as follows: - c "Whether the dividend income of Rs. 11,09,332/ received from the Binod Mills was chargeable under the War Profits Tax?" When the reference was first heard by
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