THE COLLECTOR OF CUSTOMS, MADRAS versus K. GANGA SETTY
Bench: T.L. Venkatarama Aiyyar
Case: THE COLLECTOR OF CUSTOMS, MADRAS versus K. GANGA SETTY [[1963] 2 S.C.R. 277] (1963) Section: BODY 2 s.c.R. SUPREME COURT REPORTS declared. The Act does not contemplate an enquiry whether the dividend is properly paid credited or distributed before liability to pay· Tax …