Supreme Court of India
Berger Paints India Ltd. v. Commissioner of Income Tax, Calcutta
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1961: Section 43 -Deduction allowed to assessee-Interpretation of- ..:w· c I Pr[nciple laid down by Gujarat High Court in Lakhanpal National Ltd's case followed in judgments of Madras High Court and Bombay High Court and in the decision of Special Bench of the Income Tax Appellate Tribunal, none of which was challenged-Held, if the Revenue has not challenged the correctness of the law laid down by the High Court and has accepted it in case of one assessee, then it is not open to the Revenue to challenge its correctness in the case of other assessees, without just cause-It
Authorities it was built on
Where later benches applied it
- 2022 M/s Apex Laboratories Pvt. Ltd. v. Deputy Commissioner of Income Tax, Large Tax Payer Unit - Ii
Of those, 1 referred to
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