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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
Inland Revenue Commissioners v Port of London Authority	[1923] AC 507		United Kingdom	circa 1923	LexisNexis / Westlaw		7
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
[1959] SC 346	[1959] SC 346		United Kingdom - Scotland	circa 1959			1
Lands Brothers v Simpson	19 Tax Cas 62		United Kingdom	circa 1958			5
(1951) 32 Tax Cas I33	(1951) 32 Tax Cas I33		United Kingdom	circa 1951			1
2 Act 1915	2 Act 1915		United Kingdom	circa 1915			69
Imperial Tobacco v Kelly (HMIT)	25 Tax Cas 292		United Kingdom	circa 1958			14

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