COMMISSIONER OF INCOME TAX, WEST BENGAL versus BALKRISHAN MALHOTRA
Bench: K.S. Hegde
Case: COMMISSIONER OF INCOME TAX, WEST BENGAL versus BALKRISHAN MALHOTRA [[1971] SUPP. 1 S.C.R. 951] (1971) Section: CONCLUSION COMMISSIONER OF INCOME TAX, WEST BENGAl. v. BALKRISHAN MALHOTRA July 28, 1971 [K. S. HEGDE AND A. N. GROVER, JJ.J Income-tax Act, 1922, s. …