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Kesoram Industries & Cotton Mills Ltd v Comnmissioner of Wealth Tax, (Central) Calcutta   flag  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
Bhajan Singh Samra v M/Swimpy International Ltd - Copet 246/2006 [2011] INDLHC 5762 High Court of Delhi India 21 Nov 2011 LIIofIndia flag
Birla Jute Manufacturing Co Ltd v Commissioner of Wealth Tax, Westbengal, Calcutta [1971] INSC 185 Supreme Court of India India 10 Aug 1971 LIIofIndia flag
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 flag
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 flag
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 flag 5
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 flag
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 flag 2
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 flag
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 flag
Commissioner of Wealth Tax, West Bengal v Aluminum Corporation Ltd [1971] INSC 223 Supreme Court of India India 30 Aug 1971 LIIofIndia flag
CWT Kanpur v Bankey Lal & Others Jaunpur - WEALTH TAX REFERENCE [2005] INAHHC 4566 Allahbad High Court India - Allahbad 21 Oct 2005 LIIofIndia flag
CWT Kanpur v Bankey Lal & Others Jaunpur - WEALTH TAX REFERENCE [2005] INUPHC 4566 High Court of Judicature at Allahabad India 21 Oct 2005 LIIofIndia flag
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 flag 1
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 flag 26
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 flag 19
Kerala v Alex George & Another Etc [2004] INSC 698 Supreme Court of India India 18 Nov 2004 LIIofIndia flag
Krishna Mohan Agarwal v Cit - Income Tax Reference [2007] INAHHC 7505 Allahbad High Court India - Allahbad 24 Apr 2007 LIIofIndia flag
Krishna Mohan Agarwal v Cit - Income Tax Reference [2007] INUPHC 7505 High Court of Judicature at Allahabad India 24 Apr 2007 LIIofIndia flag
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 flag
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 flag 5
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 flag
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 flag 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 flag
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 flag 8
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 flag
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 flag
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 flag 1
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 flag 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 flag 36
Union of India v Rina Devi [2018] INSC 447 Supreme Court of India India 9 May 2018 LIIofIndia flag
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 flag 6

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
(1945) 13 Itr 221 (1945) 13 ITR 221 circa 1945 3
[1967] SC 595 [1967] SC 595 United Kingdom - Scotland circa 1967 flag 1
[1968] SC 331 [1968] SC 331 United Kingdom - Scotland circa 1968 flag 5
[1969] SC 408 [1969] SC 408 United Kingdom - Scotland circa 1969 flag 3
[1969] SC 612 [1969] SC 612 United Kingdom - Scotland circa 1969 flag 6
[1970] SC 352 [1970] SC 352 United Kingdom - Scotland circa 1970 flag 2
[1973] SC 996 [1973] SC 996 United Kingdom - Scotland circa 1973 flag 1
[1977] SC 142 [1977] SC 142 United Kingdom - Scotland circa 1977 flag 2
[1979] SC 982 [1979] SC 982 United Kingdom - Scotland circa 1979 flag 1
[1984] SC 302 [1984] SC 302 United Kingdom - Scotland circa 1984 flag 1
[1984] SC 495 [1984] SC 495 United Kingdom - Scotland circa 1984 flag 1
[1985] SC 924 [1985] SC 924 United Kingdom - Scotland circa 1985 flag 1
[1992] SC 847 [1992] SC 847 United Kingdom - Scotland circa 1992 flag 6
A-C] Wallace Brothers and Co Ltd v Commissioner of Income-tax Bombay (1948) 16 ITR 240 circa 1948 6
Balusu Gurulingaswami v Balusu Ramalakshmamma [1899] ILR 22 circa 1899 8
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 flag 337
Chatturam v CIT Bihar [1947] FCR 116; 15 ITR 302 Federal Court of Australia Australia circa 1947 Legal Online / Westlaw flag 21
Commissioner of Income-tax v Tribune Trust, Lahore 16 ITR 214 circa 1956 6
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 flag 2
Commissioner of Wealth Tax, Bombay v Standard Mills Co Ltd (1963) 50 ITR 267 circa 1963 1
Commissioner of Wealth Tax, Kerala v Travancore Rayon Ltd (1964) 54 ITR 332 circa 1964 1
Dawson v Preston [1955] 3 All ER 314 United Kingdom circa 1955 LexisNexis flag 4
Doorga Prasad v The Secretary of State (1945) 13 ITR 285 circa 1945 5
Dunlop & Ranken Ltd v Hendall Steel Structures Ltd [1957] 1 WLR 1102 United Kingdom circa 1957 LexisNexis / Westlaw flag 11
Inland Revenue Commissioners v Bagnall Ltd [1944] 1 All ER 204 United Kingdom circa 1944 LexisNexis flag 2
Kalwa Devadattam v Union of India 49 ITR 165 5
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 flag 12
Seabrook Estate Co Ltd v Ford [1949] 2 All ER 94 United Kingdom circa 1949 LexisNexis flag 4
Vaithilinga v Ayyathurai [1917] ILR 40 circa 1917 6
Vulcan Iron Works v Bishumbhm Prosad [1909] ILR 36 circa 1909 10
Webb v Stenton [1883] UKLawRpKQB 72; (1883) 11 QBD 518 United Kingdom 25 Apr 1883 CommonLII flag 116
2 Act 1957 2 Act 1957 United Kingdom circa 1957 flag 4
9 RF 1967 9 RF 1967 Brazil circa 1967 flag 2
43 f 1984 43 F 1984 circa 1984 1
45 CWN 519 45 CWN 519 India circa 1955 flag 2

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