Supreme Court of India
Travancore-cochin Chemicals (p.) Ltd. v. Commissioner of Wealth-tax, Kerala
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From the headnote
Commissioner of Wealth Tax, Kerala, and the question referred was as follows :- "Whether the exemption from tax for the assess ment years 1957-58, 1958-59 and 1939-60 was not rightly granted." The High Court held that the exemption from tax granted to the assessee under s. 45 ( d) of the Act for the assessment years 1957-58, 1958-59 and 1959-60 was not rightly granted and answered the question against the assessee. The relevant facts are as follows :-The appellant, Travancore Cochin Chemicals (P) Ltd., hereinafter called the assessee, was formed and registered under the Indian Companies Act
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