Supreme Court of India
Commissioner of Income-tax, Calcutta v. Shaila Behari Lal Singha
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From the headnote
Appeal by special leave from the judgment and order dated February 23, 1968 of the Calcutta High Court in Income-tax Reference No. 158 of 1964. Jagdish Swarup, Solicitor-General, T. . Ramachandran, R. N. Sachthey and . . Sharma, for the appellant (in all the appeals). P. Burman, R. Ghos;; and Sukumar Ghose, for the respondent (in all the appeals) . The Judgment of the Court was delivered by Shah, Ag. .J. Shaila Behari Lal Singha-hereinafter called 'the assessee'-is a shareholder of a company styled the Ukhara Estates Zamindaries Ltd. The following table sets out the amonnts of dividend
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