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P H Divecha & Anr v Commissioner of Income-Tax,bombay i   flag 

[1962] INSC 358; 1963 2 SCR Supl 949
Supreme Court of India
India
11th December, 1962

Legislation Cited

Legislation Name Provision
Income Tax Act, 1922 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
Senairam Doongarmall v Commissioner of Income Tax, Assam 42 ITR 392 circa 1935 12
Commissioner of Income-tax v Jairam Valji 35 ITR 148; [1959] SCR Supl 110 Supreme Court of India India circa 1959 flag 11
In/and Revenue Commissioners v Northfleet Coal and Ballast Co Ltd (1927) 12 Tax Cas 1102 United Kingdom circa 1927 flag 9
2 SCR 375 2 SCR 375 circa 1927 7
Bush, Beach and Gent Ltd v Read (1939) 22 Tax Cas 519 United Kingdom circa 1939 flag 3
Chibbet v Joseph Robinson & Sons (1924) 9 Tax Cas 49 United Kingdom circa 1924 flag 2
Glenboig Union Fireclay Co Ltd v IR Commrs [1922] Tax Cas 427 United Kingdom circa 1922 flag 2
[1973] SC 524 [1973] SC 524 United Kingdom - Scotland circa 1973 flag 1
Commissioner of IncomeTax v Jairam Yalji (1959) 36 ITR 148 circa 1959 1
Commissioner of Inland Revenue v North Fleet Coal and Ballast Co Ltd (1927) 12 Tax Cas 1302 United Kingdom circa 1927 flag 1
Glenboig Union Fireclay Co Ltd v Commissioner of Inland Revenue [1922] Tax Cas 472 United Kingdom circa 1922 flag 1
1 SCR 527 1 SCR 527 circa 1922 1

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