| Citation(s) |
|---|
| 1948 SLG 6068 1948 SLD 6068 = 1948 PLD 67 |
Privy Council
Privy Council Appeal No. 65 of 1945, decided on 17th February 1948, from the Federal Court of India.
Lord Uthwatt, Lord du Parcq, Lord Normand, Lord Oaksey and Sir Madhavan Nair
Sir David Maxwell Fype K. C., Joseph Nissim and J. H. Barrington, for Appellants. Solicitors Johnson Jecks and Colclough. Tucker K. C. and B MacKenna, for
Respondent. Solicitors : High Commissioner for India.
Privy Council Appeal No. 65 of 1945, decided on 17th February 1948, from the Federal Court of India.
Lord Uthwatt, Lord du Parcq, Lord Normand, Lord Oaksey and Sir Madhavan Nair
Sir David Maxwell Fype K. C., Joseph Nissim and J. H. Barrington, for Appellants. Solicitors Johnson Jecks and Colclough. Tucker K. C. and B MacKenna, for
Respondent. Solicitors : High Commissioner for India.
WALLACE BROTHERS AND Co. LTD.-Appellant
VERSUS
THE COMMISSIONER OF INCOME-TAX, BOMBAY CITY AND BOMBAY SUBURBAN DISTRICT-Respondent
Law: Income Tax Act (XI of 1922)
Section: 4 (1) (b) (ii), 4A (c), 64 (1)
P. L. D. 1948 Privy Council 67