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Davidson Vs. Commissioner

Court : US Supreme Court

Appellant : Davidson

Respondent : Commissioner

Subject : Land Acquisition

Davidson v. Commissioner - 305 U.S. 44 (1938) U.S. Supreme Court Davidson v. Commissioner, 305 U.S. 44 (1938) Davidson v. Commissioner No. 18 Argued October 14, 1938 Decided November 7, 1938 305 U.S. 44 CERTIORARI TO...

Davidson of India Private Ltd. Vs. Commissioner of Income-tax

Court : Kolkata

Appellant : Davidson of India Private Ltd.

Respondent : Commissioner of Income-tax

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Section 256(1); ;Indian Income Tax Act, 1922 - Section 10(2)

Reported in : (1982)27CTR(Cal)291,[1983]140ITR344(Cal)

Sabyasachi Mukharji, J. 1. In this reference under Section 256(1) of the I.T. Act, 1961, the following question has been referred to this court: 'Whether, on the facts and in the circumstances of the case, the...