Supreme Court of India
Maharana Mills Pvt. Ltd. v. Income Tax Tribunal, Ahmedabad & Ors.
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From the headnote
Income Tax Act 1922-Sections. I0(2)(vi) and 60A-Depreciation allowance and written ·down value-Computation of-Saurashtra Income Tax Ordinance 1949-Effect of. The appellant-assessee is a company carrying on the business of manufacturing and selling Textile at Porbunder (formely a princely State) in Saurashtra in the State of Gujarat. No income tax was levied by the former Porbunder State prior to 1948. In 1949 the princely State of Porbunder integrated into newly formed Saurashtra State. In 1949 the State of Saurashtra promulgated the Saurashtra Income Tax Ordinance wherein provision for grant
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