COMMISSIONER OF INCOME TAX, CALCUTTA versus BRAITHWAITE AND CO. LTD.
Bench: Kuldip Singh
Case: COMMISSIONER OF INCOME TAX, CALCUTTA versus BRAITHWAITE AND CO. LTD. [[1993] 2 S.C.R. 187] (1993) Section: BODY v. BRAITHWAITE AND CO. LTD. 11;1ARCH 3, 1993 [KULDIP SINGH AND N.M. KASLIWAL, JJ.] Companies (Profits) Surtax Act, 1964: Second Schedule Rule l(v)-Term Loan from …