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United Commercial Bank Ltd , Calcutta v the Commissioner of Income-Tax, West Bengal   flag  5

[1957] INSC 56; [1958] SCR 79; AIR 1957 SC 918
Supreme Court of India
India
23rd May, 1957

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Nanikant Ambalal Mody v Commissioner of Income-Tax, Bombay [1966] INSC 117; [1966] SCR 295; AIR 1967 SC 193 Supreme Court of India India 4 May 1966 LIIofIndia flag 2
Commissioner of Income-Tax, Andhra Pradesh v the Cocanada Bank Ltd Kakinada [1965] INSC 93; 1965 3 SCR 619; AIR 1966 SC 47 Supreme Court of India India 2 Apr 1965 LIIofIndia flag
Commissioner of Income-Tax Bombay v Chugandas and Co , Bombay [1964] INSC 166; (1964) 8 SCR 332; 55 ITR 17; AIR 1965 SC 568 Supreme Court of India India 29 Jul 1964 LIIofIndia flag 9
Commissioner of Income-Tax, Madras v Express Newspapers Ltd , Madras [1964] INSC 157; (1964) 8 SCR 188; AIR 1965 SC 33 Supreme Court of India India 7 May 1964 LIIofIndia flag
Commissioner of Income-Tax, West Bengal v Calcutta National Bank Ltd [1959] INSC 40; 1959 2 SCR Supl 660; AIR 1959 SC 928 Supreme Court of India India 20 Apr 1959 LIIofIndia flag

Legislation Cited

Legislation Name Provision
Finance Act

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Tncome-tax v Ogale Glass Works Ltd [1955] 1 SCR 185 circa 1955 13
(1951) 20 Itr 579 (1951) 20 ITR 579 circa 1951 1
A-C] Wallace Brothers and Co Ltd v Commissioner of Income-tax Bombay (1948) 16 ITR 240 circa 1948 6
Chatturam v CIT Bihar [1947] FCR 116; 15 ITR 302 Federal Court of Australia Australia circa 1947 Legal Online / Westlaw flag 21
(1946) 14 Itr 10 (1946) 14 ITR 10 circa 1946 1
Punjab Co-operative Bank Ltd, Amritsar v Commissioner of Income Tax, Lahore [1940] AC 1055; 8 ITR 635 United Kingdom circa 1940 LexisNexis / Westlaw flag 36
(1940) 8 Itr 41 (1940) 8 ITR 41 circa 1940 2
Commissioner of Income Tax v Chunnilal B Mehta (1938) 6 ITR 521 circa 1938 3
[1935] 3 Itr 114 [1935] 3 ITR 114 circa 1935 1
(1932) 16 Tax Cas 394 (1932) 16 Tax Cas 394 United Kingdom circa 1932 flag 1
Davies v Braithwaite [1931] 2 KB 628; 18 Tax Cas 198 United Kingdom circa 1931 LexisNexis / Westlaw flag 22
Fry (Inspector of Taxes) v Salisbury House Estate Ltd [1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266 House of Lords United Kingdom 4 Apr 1930 BAILII flag 40
(1928) 13 Tax Cas 803 (1928) 13 Tax Cas 803 United Kingdom circa 1928 flag 1
Commercial Properties Ltd v Commissioner of Income Tax, Bengal (1928) 3 ITC 23 Republic of Ireland circa 1928 flag 1
27 Itr 63 27 ITR 63 circa 1928 2
Liverpool & London & Globe Insurance Co , Ltd v Bennet 6 Tax Cas 327 United Kingdom flag 8
2 Itc 251 2 ITC 251 Republic of Ireland flag 1

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