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Documents citing Sutlej Cotton Mills Ltd. vs Commissioner Of Income-Tax on 5 September, 1949

Commissioner Of ... vs Messrs. Bhogilal Laherchand ... on 18 December, 1953

In Sutlej Cotton Mills Ltd. v. Commissioner of Income- tax, West Bengal(2 ) a Bench of the Calcutta, High Court considered this matter at some length and reached the ,decision that sub-sections (1) and (3) of section 42 ,covered cases of both residents as well as non-residents. The same view was taken by a Bench of the Madras High Court in Commissioner of Income-tax/Excess (1) [1945]13 I.T.R.405.
Supreme Court of India Cites 15 - Cited by 19 - M C Mahajan - Full Document
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