Supreme Court of India

Kalyan Mills Ltd. v. Union of India & Ors.

Neutral citation
Reported as [1987] 1 S.C.R. 362
Bench O. Chinnappa Reddy and G.L. Oza JJ.
Decided 21 November 1986

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

From the headnote

INCOME TAX ACT, 1961-Section 46(2) & 46(5A)-Tax dues recoverable from· assessee company-Assessee company informing that amount can be recovered by Union of India from the amount owed by Appellant Company-Suit for recovery of tax' dues by Union of India against appellant company-Validity of such claim. , The Union of India-Respondent No. l, had to recover certain arrears of taxes from the assessee-company-Respondent No. 2. The assessee-company informed the Union oflndia that the tax dues recoverable from it he recovered 0 from the amount which was owed by the appellant-company to it. The debt

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