find out whether any profit or gain is derived from an industrial undertaking which is not formed by splitting up or reconstruction of a business ... happened was that there was reconstruction of the business or different method of carrying on the same business. In support of this reliance
was placed
followed that the profits and gains of the previous year on which the successor was assessed were all profits and gains made by the predecessor ... that the income-tax authorities 'split' the year of succession in a manner which resembles the method employed in this case : the Court
followed that the profits and gains of the previous year on which the successor was assessed were all profits and gains made by the predecessor ... that the Income-tax authorities "split" the year of secession in a manner which resembles the method employed in this case : the Court
Commissioner Of Income-Tax vs Dunlop Rubber Co. (I) Ltd. on 3 October, 1975
Equivalent
Commissioner Of Income-Tax vs Textile Machinery Corporation on 9 July, 1970
Equivalent citations: [1971
Kailash Chandra Tarafdar vs Gopal Chandra Poddar on 23 February, 1926
Equivalent citations: 95IND. CAS
Union Of India (Uoi) vs Khetra Mohan Banerjee on 4 June, 1959
Equivalent citations: AIR1960CAL190
Association For Protection Of ... vs State Of West Bengal And Ors. [Alongwith ... on 16 November
Principal Commissioner Of Income Tax ... vs Swati Bajaj on 14 June, 2022
Author: T.S
A.K.A. Khan Ghuznavi vs National Bank Of India, Ltd. on 4 January, 1916
