Supreme Court of India
Mahabir Cold Storage v. Commissioner of Income Tax, Patna
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2 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961-Section 31( 1)-Development rebate Entitlement to unity of ownership and use of asset in business not to be disrupted. The appellant-assessee is a registered fll"DI. It started functioning w .e.f. May 3, 1956 at Purnea as the branch office of tbe partnership firm M/s Prayagchand and Hanumanmal Periwal with its Head Office at Calcutta. The fll"DI consisted of two partners Prayagchand Periwal and Hanumanmal Periwal. The partners had taken loan from Periwal & Co. Pvt. Ltd for erection of cold storage at Purnea and for its running capital. Later, Periwal & Co. was taken as a
Where later benches applied it
- 2021 Asset Reconstruction Company (india) Limited v. Bishal Jaiswal & Anr.
- 2020 Babulal Vardharji Gurjar v. Veer Gurjar Aluminium Industries Pvt. Ltd. & Anr.
Of those, 1 relied on · 1 referred to
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