Supreme Court of India
Travancore Titanium Products Ltd. v. Commissioner of Income-tax, Kerala
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3 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1922 (11 of 1922), s. 10(2) (xv)-Wea/th-tax paid c on assets owned for purpose of business-Whether a pennissib/e deduc tion. In computing the total earned income of the appellant company for the calendar year 1959, the Income Tax Officer disallowed a claim for deduc tion of Rs. 80,255 in respect of liability for payment of tax under the Wealth Tax Act, 27 of 1957 incurred by the company. Tho order of the Income Tax Officer was confirmed in appeal by the Appellate Assist ant Commissioner, the Tribunal and, on a reference, by the High Court. It was contended by the appellant
Where later benches applied it
- 1975 Mitsui Steamship Co. Ltd. v. C.I.T. West Bengal, Ii Calcutta
- 1974 Challapalli Sugar Ltd. v. The Commissioner of Income Tax, A.P. Hyderabad
- 1972 T. S. Krishna v. C. I. T. Madras
Of those, 3 mentioned
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