SETABGUNJ SUGAR MILLS LTD. versus THE COMMISSIONER OF INCOME-TAX, CENTRAL, CALCUTTA.
Bench: J.L. Kapur
Case: SETABGUNJ SUGAR MILLS LTD. versus THE COMMISSIONER OF INCOME-TAX, CENTRAL, CALCUTTA. [[1961] 2 S.C.R. 488] (1961) Section: BODY 488 SUPREME COURT REPORTS (1961) '9[60 ]business and trade organised with the object of Th• Ahmedabad di~covering w~ys and means _by which the …