In Commissioner Of Income-Tax. West Bengal v. Messrs .Jeewanlal Ltd, the Supreme Court (1953) allowed the appeal. The decision went in favour of the Revenue.
The analysis above is EaseValue's editorial summary. Below is the court's original order, reproduced from the public record as a source document — the OCR text is cleaned for readability but may retain scanning artifacts; rely on the official source for the authentic version.
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നിരാകരണപതം(
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.