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K M S Lakshmanier and Sons v Commissioner of Income Tax and Excess Profits Tax, Madras 2

[1953] INSC 2; [1953] SCR 1057; AIR 1953 SC 145

Supreme Court of India

India

23rd January, 1953

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Income-Tax, Punjab Jammu & Kashmir, Himacha v Punjab Distilling Industries Ltd	[1964] INSC 87; (1964) 7 SCR 447; AIR 1964 SC 1709	Supreme Court of India	India	24 Mar 1964	LIIofIndia
Punjab Distilling Industries Ltd v the Commissioner of Income-Tax, Simla	[1958] INSC 118; 1959 1 SCR Supl 683; AIR 1959 SC 346	Supreme Court of India	India	24 Nov 1958	LIIofIndia

Legislation Cited

Legislation Name	Provision
Finance (No. 2) Act, 1939	s2

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1951) 32 Tax Cas I33	(1951) 32 Tax Cas I33		United Kingdom	circa 1951			1
[1959] SC 346	[1959] SC 346		United Kingdom - Scotland	circa 1959			1
Imperial Tobacco v Kelly (HMIT)	25 Tax Cas 292		United Kingdom				14
Inland Revenue Commissioners v Port of London Authority	[1923] AC 507		United Kingdom	circa 1923	LexisNexis / Westlaw		7
Inland Revenue Commissioners v Rowntree and Co Ltd	[1948] 1 All ER 482; [1948] TR 37		United Kingdom	circa 1948	LexisNexis		9
Lands Brothers v Simpson	19 Tax Cas 62		United Kingdom	circa 1948			5
1 All Er 482	1 All ER 482		United Kingdom	circa 1948	LexisNexis		3
2 Act 1915	2 Act 1915		United Kingdom	circa 1915			69

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