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K M S Lakshmanier and Sons v Commissioner of Income Tax and Excess Profits Tax, Madras 2

[1953] INSC 2; [1953] SCR 1057; AIR 1953 SC 145

Supreme Court of India

India

23rd January, 1953

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Income-Tax, Punjab Jammu & Kashmir, Himacha v Punjab Distilling Industries Ltd	[1964] INSC 87; (1964) 7 SCR 447; AIR 1964 SC 1709	Supreme Court of India	India	24 Mar 1964	LIIofIndia
Punjab Distilling Industries Ltd v the Commissioner of Income-Tax, Simla	[1958] INSC 118; 1959 1 SCR Supl 683; AIR 1959 SC 346	Supreme Court of India	India	24 Nov 1958	LIIofIndia

Legislation Cited

Legislation Name	Provision
Finance (No. 2) Act, 1939	s2

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
[1959] SC 346	[1959] SC 346		United Kingdom - Scotland	circa 1959			1
Imperial Tobacco v Kelly (HMIT)	25 Tax Cas 292		United Kingdom				14
Inland Revenue Commissioners v Port of London Authority	[1923] AC 507		United Kingdom	circa 1923	LexisNexis / Westlaw		7
2 Act 1915	2 Act 1915		United Kingdom	circa 1915			69
Lands Brothers v Simpson	19 Tax Cas 62		United Kingdom	circa 1923			5
Inland Revenue Commissioners v Rowntree and Co Ltd	[1948] 1 All ER 482; [1948] TR 37		United Kingdom	circa 1948	LexisNexis		9
(1951) 32 Tax Cas I33	(1951) 32 Tax Cas I33		United Kingdom	circa 1951			1
1 All Er 482	1 All ER 482		United Kingdom	circa 1948	LexisNexis		3

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