Kesoram Industries & Cotton Mills Ltd v Comnmissioner of Wealth Tax, (Central) Calcutta 31

[1965] INSC 259; (1966) 59 ITR 767; [1966] 2 SCR 688; AIR 1966 SC 1370

Supreme Court of India

India

24th November, 1965

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
Union of India v Rina Devi	[2018] INSC 447	Supreme Court of India	India	9 May 2018	LIIofIndia
Bhajan Singh Samra v M/Swimpy International Ltd - Copet 246/2006	[2011] INDLHC 5762	High Court of Delhi	India	21 Nov 2011	LIIofIndia
M/S European Metal Recycling Ltd v M/S Blue Engineering Private Limted - CP 154/2009	[2009] INDLHC 5482	High Court of Delhi	India	22 Dec 2009	LIIofIndia
Krishna Mohan Agarwal v Cit - Income Tax Reference	[2007] INUPHC 7505	High Court of Judicature at Allahabad	India	24 Apr 2007	LIIofIndia
Krishna Mohan Agarwal v Cit - Income Tax Reference	[2007] INAHHC 7505	Allahbad High Court	India - Allahbad	24 Apr 2007	LIIofIndia
CWT Kanpur v Bankey Lal & Others Jaunpur - WEALTH TAX REFERENCE	[2005] INUPHC 4566	High Court of Judicature at Allahabad	India	21 Oct 2005	LIIofIndia
Shri Ramdas Anaik,orlim,salcete-Goa v Shri Jacob Fernandes and Anr - Cria / 23 / 2004	[2005] INGAHC 211	High Court of Bombay at Goa	India	4 Aug 2005	LIIofIndia
CWT Kanpur v Bankey Lal & Others Jaunpur - WEALTH TAX REFERENCE	[2005] INAHHC 4566	Allahbad High Court	India - Allahbad	21 Oct 2005	LIIofIndia
Kerala v Alex George & Another Etc	[2004] INSC 698	Supreme Court of India	India	18 Nov 2004	LIIofIndia
Mr M Suryanarayana v M/s Stiles India Ltd, Lakshmi Nagara - OSA	[2001] INAPHC 279	High Court of Andhra Pradesh	India - Andhra Pradesh	28 Dec 2001	LIIofIndia
Commissioner of Income-Tax, West Bengal-i, Calcutta v United Provinces Electric Supply Co	[2000] INSC 225	Supreme Court of India	India	17 Apr 2000	LIIofIndia
Commissioner of Wealth Tax, Lucknow v Raja Vishwanath Pratap Singh	[1996] INSC 492; 1996 3 SCALE 313; 1996 4 JT 62	Supreme Court of India	India	3 Apr 1996	LIIofIndia
CWT v Sharvan Kumar Swarup & Sons	[1994] INSC 492; (1994) 6 SCC 623; 1994 4 SCALE 413; (1994) 6 JT 446	Supreme Court of India	India	22 Sep 1994	LIIofIndia	1
JK Synthetics Ltd v Commercial Taxes Officer	[1994] INSC 298; (1994) 4 SCC 276; AIR 1994 SC 2393; 1994 2 SCALE 1044	Supreme Court of India	India	9 May 1994	LIIofIndia	19
RK Deo v Commissioner of Wealth-Tax, Orissa	[1992] INSC 151; 1992 3 SCR 203; 1992 4 JT 430; 1992 3 SCC Supl 124	Supreme Court of India	India	12 May 1992	LIIofIndia
Raymond Synthetics Ltd v Union of India	[1992] INSC 39; 1992 1 SCALE 264; 1992 2 SCC 255; AIR 1992 SC 847	Supreme Court of India	India	4 Feb 1992	LIIofIndia	8
Commissioner of Wealth Tax Gujarat, Ahmedabad v Kantilal Manilal	[1985] INSC 58; 1985 1 SCALE 446; 1985 3 SCR 297	Supreme Court of India	India	13 Mar 1985	LIIofIndia
Commissioner of Wealth Tax, Gujarat, Ahmedabad v Vadilal Lallubhai	[1983] INSC 158; 1983 2 SCALE 821; 1983 4 SCC 697; 1984 1 SCR 485; AIR 1984 SC 157	Supreme Court of India	India	21 Oct 1983	LIIofIndia	2
Commissioner of Wealth Tax, Madras v K S N Bhatt	[1983] INSC 157; 1983 2 SCALE 674; 1984 1 SCC 20; 1984 1 SCR 490; AIR 1984 SC 495	Supreme Court of India	India	21 Oct 1983	LIIofIndia
Vazir Sultan Tobacco Co Ltd v Commlssioner of Income-Tax Andhra Pradesh, Hyderabad	[1981] INSC 171; 1981 3 SCALE 1483; 1981 4 SCC 435; 1982 1 SCR 789; AIR 1981 SC 2105	Supreme Court of India	India	25 Sep 1981	LIIofIndia	6
Union of India v Raman Iron Foundry	[1974] INSC 52; (1974) 2 SCC 231; AIR 1974 SC 1265; 1974 3 SCR 556	Supreme Court of India	India	12 Mar 1974	LIIofIndia	36
Calcutta Tramways Co Ltd v Commissioner of Wealth Tax	[1972] INSC 193; 1973 1 SCR 1033; AIR 1972 SC 2600	Supreme Court of India	India	28 Aug 1972	LIIofIndia
Commissioner of Wealth Tax, West Bengal v Aluminum Corporation Ltd	[1971] INSC 223	Supreme Court of India	India	30 Aug 1971	LIIofIndia
Birla Jute Manufacturing Co Ltd v Commissioner of Wealth Tax, Westbengal, Calcutta	[1971] INSC 185	Supreme Court of India	India	10 Aug 1971	LIIofIndia
Commissioner of Wealth-Tax, Calcutta, Nowwest Bengal II v Tungabhadra Industries Ltd , Calcutta	[1969] INSC 172; 1969 2 SCC 528; 1970 1 SCR 789; AIR 1970 SC 352	Supreme Court of India	India	8 Aug 1969	LIIofIndia	5
Third Income-Tax Officer, Mangalore v M Damodar Bhat	[1968] INSC 205; [1969] 2 SCR 29; AIR 1969 SC 408	Supreme Court of India	India	6 Sep 1968	LIIofIndia	6
Mental Box Co of India Ltd v Their Workmen	[1968] INSC 197; [1969] 1 SCR 750; AIR 1969 SC 612	Supreme Court of India	India	20 Aug 1968	LIIofIndia	5
P S l Ramanathan Chettiar v o RM P RM Ramanathan Chettiar	[1968] INSC 57; 1968 3 SCR 367; AIR 1968 SC 1047	Supreme Court of India	India	4 Mar 1968	LIIofIndia	4
Punjab State, Chandigarh v Sansari Mal Puran Chand	[1967] INSC 183; 1968 1 SCR 336; AIR 1968 SC 331	Supreme Court of India	India	22 Aug 1967	LIIofIndia
Devi Das Gopal Krishnan v Punjab	[1967] INSC 102; [1967] 3 SCR 557; AIR 1967 SC 1895	Supreme Court of India	India	10 Apr 1967	LIIofIndia	26
Standard Mills Co Ltd v Commissioner of Wealth-Tax, Bombay City	[1966] INSC 206; [1967] 1 SCR 768; AIR 1967 SC 595	Supreme Court of India	India	6 Oct 1966	LIIofIndia	1

Legislation Cited

Legislation Name	Provision
Incometax Act. 1922 (Cth)
Companies Act, 1956 (Tas)
Finance (No. 2) Act, 1939
Finance Act	s3, s7
Finance Act	s2, s3
Finance, Act

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text	Citation Index
[1970] SC 352	[1970] SC 352		United Kingdom - Scotland	circa 1970		2
[1969] SC 612	[1969] SC 612		United Kingdom - Scotland	circa 1969		6
[1969] SC 408	[1969] SC 408		United Kingdom - Scotland	circa 1969		3
Commissioner of Wealth-Tax, Calcutta, Nowwest Bengal II v Tungabhadra Industries Ltd , Calcutta	[1969] INSC 172; 1969 2 SCC 528; 1970 1 SCR 789; AIR 1970 SC 352	Supreme Court of India	India	8 Aug 1969	LIIofIndia	5
[1968] SC 331	[1968] SC 331		United Kingdom - Scotland	circa 1968		5
Third Income-Tax Officer, Mangalore v M Damodar Bhat	[1968] INSC 205; [1969] 2 SCR 29; AIR 1969 SC 408	Supreme Court of India	India	6 Sep 1968	LIIofIndia	6
Mental Box Co of India Ltd v Their Workmen	[1968] INSC 197; [1969] 1 SCR 750; AIR 1969 SC 612	Supreme Court of India	India	20 Aug 1968	LIIofIndia	5
P S l Ramanathan Chettiar v o RM P RM Ramanathan Chettiar	[1968] INSC 57; 1968 3 SCR 367; AIR 1968 SC 1047	Supreme Court of India	India	4 Mar 1968	LIIofIndia	4
[1967] SC 595	[1967] SC 595		United Kingdom - Scotland	circa 1967		1
Punjab State, Chandigarh v Sansari Mal Puran Chand	[1967] INSC 183; 1968 1 SCR 336; AIR 1968 SC 331	Supreme Court of India	India	22 Aug 1967	LIIofIndia
Devi Das Gopal Krishnan v Punjab	[1967] INSC 102; [1967] 3 SCR 557; AIR 1967 SC 1895	Supreme Court of India	India	10 Apr 1967	LIIofIndia	26
Standard Mills Co Ltd v Commissioner of Wealth-Tax, Bombay City	[1966] INSC 206; [1967] 1 SCR 768; AIR 1967 SC 595	Supreme Court of India	India	6 Oct 1966	LIIofIndia	1
Commissioner of Wealth Tax (Central) Calcutta v M/S Standard Vacuum Oil Co Ltd	[1965] INSC 221; 1966 2 SCR 317; AIR 1966 SC 995	Supreme Court of India	India	25 Oct 1965	LIIofIndia	2
Commissioner of Wealth Tax, Kerala v Travancore Rayon Ltd	(1964) 54 ITR 332			circa 1964		1
Commissioner of Wealth Tax, Bombay v Standard Mills Co Ltd	(1963) 50 ITR 267			circa 1963		1
Dunlop & Ranken Ltd v Hendall Steel Structures Ltd	[1957] 1 WLR 1102		United Kingdom	circa 1957	LexisNexis / Westlaw	11
British Transport Commission v Gourley	[1955] UKHL 4; [1956] AC 185; [1955] 3 All ER 796; (1956) 2 WLR 41	House of Lords	United Kingdom	8 Dec 1955	BAILII	337
Messrs Chatturam Horilram Ltd v Commissioner of Income Tax, Bihar and Orissa	[1955] INSC 30; [1955] 2 SCR 290; 27 ITR 709; AIR 1955 SC 619	Supreme Court of India	India	18 Apr 1955	LIIofIndia	12
Dawson v Preston	[1955] 3 All ER 314		United Kingdom	circa 1955	LexisNexis	4
Seabrook Estate Co Ltd v Ford	[1949] 2 All ER 94		United Kingdom	circa 1949	LexisNexis	4
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	21
Doorga Prasad v The Secretary of State	(1945) 13 ITR 285			circa 1945		5
(1945) 13 Itr 221	(1945) 13 ITR 221			circa 1945		3
Inland Revenue Commissioners v Bagnall Ltd	[1944] 1 All ER 204		United Kingdom	circa 1944	LexisNexis	2
Vaithilinga v Ayyathurai	[1917] ILR 40			circa 1917		6
Vulcan Iron Works v Bishumbhm Prosad	[1909] ILR 36			circa 1909		10
Balusu Gurulingaswami v Balusu Ramalakshmamma	[1899] ILR 22			circa 1899		8
Webb v Stenton	[1883] UKLawRpKQB 72; (1883) 11 QBD 518		United Kingdom	25 Apr 1883	CommonLII	116
Kalwa Devadattam v Union of India	49 ITR 165			circa 1969		5
45 CWN 519	45 CWN 519		India	circa 1969		2
43 f 1984	43 F 1984			circa 1984		1
Commissioner of Income-tax v Tribune Trust, Lahore	16 ITR 214					6
9 RF 1967	9 RF 1967		Brazil	circa 1967		2
2 Act 1957	2 Act 1957		United Kingdom	circa 1957		4

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