Burmah Shell Oil Storage and Distributing Company of India Ltd. v. ITO (1978) 112 ITR 592 (Cal) and (1987) 163 ITR 496 (Cal)
16. McDowell ... Nuchem Ltd. (supra);
4. Burmah Shell Oil Storage and Distributing Company of India Ltd. v. ITO (supra) [affirmed by the Division Bench of the same
decision of Calcutta High Court in the case of Burmah-Shell Oil Storage & Distributing Co. of India ... Calcutta High Court in the case of Burmah-Shell Oil Storage & Distributing Co. of India Ltd. (supra) is material which says that in such
composition in the petroleum products. For this proposition, he referred to Burmah Shell Refineries Ltd. v. G.B. Chand ... petroleum products. He referred to the Bombay High Court decision in Burmah Shell Refineries Ltd. 's case (supra) for meaning of the term
decision of the Calcutta High Court in the case of Burmah-Shell Oil Storage & Distributing Co. of India
inferred from the language used. It was said in Burmah Shell Oil Ltd. v. Commercial Tax Officer , AIR 1961 SC 315 : (1961) 1 902, that
possible. Hon'ble Calcutta High Court in the
case of Burmah Shell Oil Storage and Distributing Co.
of India Ltd. vs. Income Tax Officer
7658/Del/2018 &
8079/Del/2018
ITO Vs Burmah Shell Oil Storage & Distributing Co of India Ltd. (1987)
163 ITR 496 (Calcutta High
7658/Del/2018 &
8079/Del/2018
ITO Vs Burmah Shell Oil Storage & Distributing Co of India Ltd. (1987)
163 ITR 496 (Calcutta High
legal claim does not give rise to
concealment of income. [ Burmah Shell Oil Storage & Distributing Co. of India
Calcutta High Court
held as follows:
"Calcutta High Court in Burmah Shell Oil Storage &
Distributing Co. of India
