COMMISSIONER OF INCOME TAX versus SHIVAKAMI CO. PVT. LTD.
Bench: R.S. Pathak
Case: COMMISSIONER OF INCOME TAX versus SHIVAKAMI CO. PVT. LTD. [[1986] 1 S.C.R. 881] (1986) Section: BODY -f cat!ISSIONER OF INCOIE TAX v. SHIVAKAMI CO. PVT. LTD. MARCH 18, 1986 [R. S, PA~ AND SABYASACHI MUKHARJI, JJ. ] Indian Income Tax Act 1922/ Income Tax Act 1961, s.12 B(2) …