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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 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
Commercial Properties Ltd v Commissioner of Income Tax, Bengal (1928) 3 ITC 23 Republic of Ireland circa 1928 flag 1
2 Itc 251 2 ITC 251 Republic of Ireland circa 1959 flag 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 37
(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
Liverpool & London & Globe Insurance Co , Ltd v Bennet 6 Tax Cas 327 United Kingdom circa 1959 flag 8
Commissioner of Tncome-tax v Ogale Glass Works Ltd [1955] 1 SCR 185 circa 1955 13
(1940) 8 Itr 41 (1940) 8 ITR 41 circa 1940 2
(1951) 20 Itr 579 (1951) 20 ITR 579 circa 1951 1
Commissioner of Income Tax v Chunnilal B Mehta (1938) 6 ITR 521 circa 1938 3
(1946) 14 Itr 10 (1946) 14 ITR 10 circa 1946 1
A-C] Wallace Brothers and Co Ltd v Commissioner of Income-tax Bombay (1948) 16 ITR 240 circa 1948 6
27 Itr 63 27 ITR 63 circa 1959 2
[1935] 3 Itr 114 [1935] 3 ITR 114 circa 1935 1

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