Commissioner of Income-tax, Madhya Pradesh, Nagpur and Bhandara Vs. Hukumchand Mannalal and Co.

Decided On : Jul-20-1970

Court : Supreme Court of India

LAW: Section 26A, Section 26A of the Act, The Indian Contract Act, the Indian Contract Act, Section 4 of the Partnership Act

PERSON: J.C. Shah, Rajkumar Singh, Hukumchand, Sarupchand Hukumchand Ltd.2, Hukumchand, Rajkumar Singh, Anr, Chokalingam Pillai, Mayne, Anr, Ahmedabad, Anr, A. Abdul Rahim & Co., Madras

ORG: Hukumchand Mannalal & Company, Hukumchand Mills Ltd., Appellate, Tribunal, the Tribunal :Whether, Mannalal Company, The High Court, Court, U.P., Court, P.K. P.S. Pichappa Chattiar and Ors, Judicial Committee, the Judicial Committee, Court, Bombay North, Kutch, Saurashtra, Bagyalakshmi & Co., the High Court

DATE: July 16, 1948, March 31, 1950, the assessment years 1950-51, 1951-52, 1952-53, 1922, 1954-55, 1965]55ITR651(SC

GPE: Hukumchand, Hukumchand

CARDINAL: two, five, two, two, 1967]66ITR613(SC, two, 398, one, 1960]39ITR202(SC, two, 1965]55ITR660(SC

NORP: Hindu, Hindu, Hindu, Hindu, Hindu, Hindu, Indian, Hindu, Hindu, Indian, Hindu, Hindu, Hindu, Hindu