ASSAM BENGAL CEMENT CO. LTD. versus THE COMMISSIONER OF INCOME-TAX,WEST BENGAL
Bench: Mehr Chand Mahajan, Sudhi Ranjan Das, Natwarlal Harilal Bhagwati, T.L. Venkatarama Aiyyar
Case: ASSAM BENGAL CEMENT CO. LTD. versus THE COMMISSIONER OF INCOME-TAX,WEST BENGAL [[1955] 1 S.C.R. 972] (1955) Section: PARAGRAPH 1954 MaMsh Prasad v. Tlle$fatf!of Ult., I+a¢ah J•gtµ1nadhadas ]. [1955J 'l72 SUPREME COURT REPORTS Code. On the material we are not satisfied that …