TRAVANCORE SUGARS AND CHEMICALS LTD vs. DEPUTY COMMSSR;INCOME TAX,C-I,THIRUVALLA
ITA/279/2010HC Kerala31 Mar 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS,HONOURABLE MR.JUSTICE BASANT BALAJI
2 [1951] 20 ITR 451 (SC)
3 (1999) 5 SCC 189
ITA Nos.11/2008, 12/2008, 279/2010,
282/2010, 292/2010
-15-
Income Tax, West Bengal, Calcutta4; Karanpura Development Co. Ltd.
v. The Commissioner of Income Tax, West Bengal5; and Commissioner
of Income Tax, Bombay City I, Bombay v. National Storage Pvt. Ltd.,
Bombay6 .
6.
Mr.Jose Joseph argues that whether the income
received