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R b Seth Moolchand Suganchand v the Commissioner of Income-Tax, Delhi   flag 

[1972] INSC 230; 1973 3 SCC 257; 1973 2 SCR 360; AIR 1973 SC 15
Supreme Court of India
India
19th September, 1972

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Kauri Timber Co v Commissioner of Taxes [1913] UKLawRpAC 28; [1913] AC 771 United Kingdom 10 Jul 1913 CommonLII flag 22
64 Itr 689 64 ITR 689 circa 1913 1
MA Jabbar v Commissioner of Income-tax, Andhra Pradesh (1968) 68 ITR 493 circa 1968 2
British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205; 10 Tax Cas 155; 213 LJKB 336 United Kingdom circa 1926 LexisNexis / Westlaw flag 190
Pingle Industries Ltd v Commissioner of Income-tax Hyderabad 40 ITR 67 3
Mohanlal Hargovind v Commissioner of Income Tax (1949) 17 ITR 473 circa 1949 12
Golden Horse Shoe (New) Ltd v Thurgood 18 Tax Cas 280 United Kingdom flag 11
[1991] SC 227 [1991] SC 227 United Kingdom - Scotland circa 1991 flag 7

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