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Commissioner Of Income-Tax,West ... vs Calcutta Agency Ltd on 21 December, 1950

It was pointed out by the Supreme Court in a recent case -- 'Commissioner of Income-tax, West Bengal v. Calcutta Agency Ltd.', (C), that as the statement of the case prepared by the Appellate Tribunal -under the rules framed under the Income-tax Act is prepared with the knowledge of the parties concerned and they have a full opportunity to apply for any addition or deletion from that statement, the High Court in dealing with the question should confine and restrict if self to the facts contained in the statement of the case.
Supreme Court of India Cites 7 - Cited by 223 - H J Kania - Full Document
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