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Saroj Kumar Mazumdar v the Commissioner of Income-Tax, Westbengal, Calcutta   flag 

[1959] INSC 55; 1959 2 SCR Supl 846; AIR 1959 SC 1252
Supreme Court of India
India
4th May, 1959

Legislation Cited

Legislation Name Provision
Incometax Act (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1136
Californian Copper Syndicate v Harris (1904) 5 Tax Cas 159; 6 F 894 United Kingdom circa 1904 flag 193
Leeming v Jones [1930] 1 KB 279; [1930] AC 415; [1930] All ER 584; 15 Tax Cas 333 United Kingdom circa 1930 LexisNexis / Westlaw flag 90
IR Commrs v Livingston (1927) 11 Tax Cas 538; [1927] SC 251 United Kingdom - Scotland circa 1927 flag 57
Commissioners of Inland Revenue v Fraser [1942] SC 493; 24 Tax Cas 498 United Kingdom - Scotland circa 1942 flag 43
Martin v Lowry; Martin v Commissioners of Inland Revenue [1926] 1 KB 550; [1927] AC 312; 11 Tax Cas 297 United Kingdom circa 1926 LexisNexis / Westlaw flag 23
Rutledge v The Commissioners of Inland Revenue 14 Tax Cas 490; [1929] SC 379 United Kingdom - Scotland circa 1929 flag 22
Meenakshi Mills, Madurai v the Commissioner of Income-Tax, Madras [1956] INSC 50; [1956] SCR 691; AIR 1957 SC 49 Supreme Court of India India 26 Sep 1956 LIIofIndia flag 21
Ryall v Hoare [1923] 2 KB 447; 8 Tax Cas 521 United Kingdom circa 1923 LexisNexis / Westlaw flag 19
Dhakeswar1 Cotton Mills Ltd v Commissioner of Income Tax, West Bengal [1954] INSC 104; [1955] 1 SCR 941; AIR 1955 SC 65 Supreme Court of India India 29 Oct 1954 LIIofIndia flag 18
Commissioners of Inland Revenue v Reinhold (1953) 34 Tax Cas 389; [1953] SC 49 United Kingdom - Scotland circa 1953 flag 12
Oriental Investment Co , Ltd v the Commissioner of Income-Tax, Bombay [1957] INSC 52; [1958] SCR 49; AIR 1957 SC 852 Supreme Court of India India 22 May 1957 LIIofIndia flag 6
Balgownie Land Trust Ltd v Inland Revenue Commissioners (1929) 14 Tax Cas 684 United Kingdom circa 1929 flag 5
G Venkataswami Naidu & Co v the Commissioner of Income-Tax [1958] INSC 119; 1959 1 SCR Supl 646; AIR 1959 SC 359 Supreme Court of India India 24 Nov 1958 LIIofIndia flag 2
[1930] AC 4i5 [1930] AC 4I5 United Kingdom circa 1930 LexisNexis / Westlaw flag 2
(1930) 1 KB 270 (1930) 1 KB 270 United Kingdom circa 1930 LexisNexis / Westlaw flag 1

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