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S G Mercantile Corpn (P) Ltd v the Cit , Calcutta   flag  3

[1972] INSC 3; (1972) 1 SCC 465; 1972 2 SCR 980; AIR 1972 SC 732
Supreme Court of India
India
4th January, 1972

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
M/S Rayala Corporation PVT Ltd v Assistant Commissioner of Income Tax,che [2016] INSC 567 Supreme Court of India India 11 Aug 2016 LIIofIndia flag
Commissioner of Income Tax v M/S Ansal Housing Finance and Leasing Co Ltd - Ita 18/1999 [2012] INDLHC 6554 High Court of Delhi India 31 Oct 2012 LIIofIndia flag
M/s Perfect Synthetics v Punjab - CWP-2272-2006 [2006] INPBHC 5256 High Court of Punjab and Haryana India 5 Aug 2006 LIIofIndia flag

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
M/s Perfect Synthetics v Punjab - CWP-2272-2006 [2006] INPBHC 5256 High Court of Punjab and Haryana India 5 Aug 2006 LIIofIndia flag
Commissioners of Inland Revenue v Korean Syndicate, Ltd (1921) 12 Tax Cas 181 United Kingdom circa 1921 flag 11
Karanpura Development Co Ltd v CIT (1962) 44 ITR 362 circa 1962 4
42 LT 49 42 LT 49 United Kingdom circa 1921 flag 3
East India Housing and Land Development Trust Ltd v CIT (1961) 42 ITR 49 circa 1961 9

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