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Commissioner of Income Tax and Excess Profits Tax v the South India Pictures Ltd   flag  3

[1956] INSC 21; [1956] SCR 223; AIR 1956 SC 492
Supreme Court of India
India
14th March, 1956

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Senairam Doongarmall v Commissioner of Income-Tax, Assam [1961] INSC 89; 1962 1 SCR 257; AIR 1961 SC 1579 Supreme Court of India India 13 Mar 1961 LIIofIndia flag 3
Commissioner of Income-Tax,hyderabad-Deccan v Messrs Vazir Sultan & Sons [1959] INSC 24; 1959 2 SCR Supl 375; AIR 1959 SC 814 Supreme Court of India India 20 Mar 1959 LIIofIndia flag
Commissioner of Income-Tax, Nagpur v Rai Bahadur Jairam Valji [1958] INSC 96; 1959 1 SCR Supl 110; AIR 1959 SC 291 Supreme Court of India India 7 Oct 1958 LIIofIndia flag

Legislation Cited

Legislation Name Provision
Income Tax Act, 1922 (Cth)
Finance Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Air 1932 PC 138; 6 Itc 178 AIR 1932 PC 138 Privy Council India circa 1932 flag 5
CI t v Shaw Wallace and Co AIR 1932 PC 138 Privy Council India circa 1932 flag 5
[1931] 5 Itc 211 [1931] 5 ITC 211 Republic of Ireland circa 1931 flag 1
Shadholj v Salmon Estate (Kingsbury) Ltd (1943) 25 Tax Cas 52 United Kingdom circa 1943 flag 2
Van den Berghs Ltd v Clark [1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390 House of Lords United Kingdom 8 Apr 1935 BAILII flag 84
Short Bros Ltd v Commissioners of Inland Revenue (1927) 12 Tax Cas 955; 136 LT 689 United Kingdom circa 1927 flag 18
Johnson v WS Try Ltd 27 Tax Cas 167 United Kingdom circa 1935 flag 8
Barr, Crombie & Co Ltd (1945) 26 Tax Cas 406; [1945] SC 271 United Kingdom - Scotland circa 1945 flag 14
Kelsall Parsons & Co v Commissioners of Inland Revenue [1938] ScotCS CSIH_1; (1938) 21 Tax Cas 608; [1938] SLT 239; [1938] SC 238 Scottish Court of Session United Kingdom - Scotland 6 Jan 1938 BAILII flag 19
Glenboig Union Fireclay Co Ltd v Inland Revenue Commissioners (1922) 12 Tax Cas 427; [1922] SC (HL) 112; [1921] SC 400 House of Lords United Kingdom - Scotland circa 1921 flag 66
Kamakshya Narain Singh v Commissioner of Income Tax (1943) 11 ITR 513 circa 1943 5

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