The Tax Publishers1959 TaxPub(DT) 0184 (SC) : (1959) 037 ITR 0271

Umacharan Shaw & Bros. v. Commissioner of Income-Tax, West Bengal.

Civil Appeals Nos. 40 and 41 of 1958 (Appeals by special leave from the judgment and order of the Calcutta High Court dated June 1, 1956, in I. T. R. No. 10 of 1956 and from the order of the Income-tax Appellate Tribunal, Calcutta Bench, dated March 22, 1955, in I.T.A. No. 5037 of 1954-55.),

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