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Oct 28 2005

Basf (India) Ltd. and anr. Vs. W. Hasan, Commissioner of Income-tax an ...

Court : Mumbai

Decided on : Oct-28-2005

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2(28A), 64, 119, 192, 195, 201(1), 244(1A), 244A and 264; Indian Electricity Act, 1910 - Sections 7; Constitution of India - Articles 3.1, 226, 265 and 300A; Indian Electricity (Amendment) Act, 1959

Reported in : (2006)201CTR(Bom)198; [2006]280ITR136(Bom)

notice issued by the Bombay State Electricity Board on January 8, 1959, under Section 7 of the Indian Electricity Act, 1910, prior to its amendment in 1959, the Gujarat Electricity Board could compulsorily purchase from the respondent therein the

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