"11 April 1964" Archive

CIT v. Malayalam Plantations Ltd. (Supreme Court of India)

Commissioner Of Income-Tax, Kerala Vs. Malayalam Plantation Ltd. (supreme Court of India)

For the two accounting periods the assessee, a resident company, incorporated outside India paid -estate duty payable on the death of its certain share holders not domiciled in India and debited the said amounts to revenue in its accounts in ascertaining the profits and gains of its business for the said years. ...

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