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Commissioner Of Income-Tax (Central) ... vs India Discount Co. Ltd on 7 August, 1969

4. Having considered the two Supreme Court cases of Kedarnath Jute Mfg. Co. Ltd. v. CIT and CIT v. India Discount Co. Ltd., we are of the opinion that the first question has to be answered in favour of the assessee. The above two cases are reported respectively at [1971] 82 ITR 363 and [1970] 75 ITR 191. The relevant passages are at pages 367 and 195, respectively.
Supreme Court of India Cites 5 - Cited by 93 - V Ramaswami - Full Document

Kedarnath Jute Mfg. Co. Ltd vs Commissioner Of Income Tax, Central ... on 17 August, 1971

4. Having considered the two Supreme Court cases of Kedarnath Jute Mfg. Co. Ltd. v. CIT and CIT v. India Discount Co. Ltd., we are of the opinion that the first question has to be answered in favour of the assessee. The above two cases are reported respectively at [1971] 82 ITR 363 and [1970] 75 ITR 191. The relevant passages are at pages 367 and 195, respectively.
Supreme Court of India Cites 3 - Cited by 702 - A N Grover - Full Document
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