Supreme Court of India
Hoogly Trust (private) Ltd. v. Commissioner of Income-tax, West Bengal and Andaman and Nicobar Islands
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1 Supreme Court bench has cited this judgment.
From the headnote
rncome-tax Act (11 of 1922), s. 24(2) (before its amendment by the Finance Act of 1955)-Business in several commodities--Lcss in one Set off claimed against profits in others--QuesUon of fact-When High Court can examine its correctness. The asses.see carried on. business· in several commodities including cloth. In tlie assessment years 1953-54 and 1954-55 the assessee suffered loss in cloth business, and it was determined for the purposes of s. 24(2) of the Income-tax Act, 1922 (as it stood before the amendment in 1955). During the subsequent three assessment years, the Income-tax Officer
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