Supreme Court of India
Donald Miranda v. The Commissioner of Income-tax, Bombay City Ii
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax-Refund of excess profits tax-Liability to income tax-Discontinuance of business-Profits for accounting year exempt from tax-Excess Profits Tax Act r940 (r5 of r940), s. I2(I)-Indian Finance Act, r946 (7 oj r946), s. II(II)-Indian Income.tax Act, r922 (II of r922), ss. IO, I2. The appellants were partners in a registered firm which was dissolved on March 24, r945. private limited company succeeded to the business of the firm from March 25, r945.
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