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S G Mercantile Corpn (P) Ltd v the Cit , Calcutta 3

[1972] INSC 3; (1972) 1 SCC 465; 1972 2 SCR 980; AIR 1972 SC 732

Supreme Court of India

India

4th January, 1972

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioner of Income Tax v M/S Ansal Housing Finance and Leasing Co Ltd - Ita 18/1999	[2012] INDLHC 6554	High Court of Delhi	India	31 Oct 2012	LIIofIndia
M/s Perfect Synthetics v Punjab - CWP-2272-2006	[2006] INPBHC 5256	High Court of Punjab and Haryana	India	5 Aug 2006	LIIofIndia
M/S Rayala Corporation PVT Ltd v Assistant Commissioner of Income Tax,che	[2016] INSC 567	Supreme Court of India	India	11 Aug 2016	LIIofIndia

Legislation Cited

Legislation Name	Provision
Income Tax Act, 1922 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Commissioners of Inland Revenue v Korean Syndicate, Ltd	(1921) 12 Tax Cas 181		United Kingdom	circa 1921			11
East India Housing and Land Development Trust Ltd v CIT	(1961) 42 ITR 49			circa 1961			9
Fry (Inspector of Taxes) v Salisbury House Estate Ltd	[1930] UKHL 1; [1930] AC 432; 15 Tax Cas 266	House of Lords	United Kingdom	4 Apr 1930	BAILII		40
Karanpura Development Co Ltd v CIT	(1962) 44 ITR 362			circa 1962			4
42 LT 49	42 LT 49		United Kingdom	circa 1930			3

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