BHOR INDUSTRIES LIMITED PRADYUMNA M D TLIACKERSEV PUSHPAKUMAR M D THACKERSEY MRS MOTIBAI M D THACKERSEY VIJAY M MERCHANT MRS PREMLATA PADAMSI HARIDAS Vs. COMMISSIONER OF INCOME TAX BOMBAY CITY I

JUDGEMENT

(1.) THE following Judgment of the court was delivered by

(2.) THESE seven appeals have been filed on a certificate granted by the High court of Bombay against the judgment and order of the High court dated 8/10/1958, in a case referred by the Income-tax Appellate tribunal, Bombay.

(3.) FOR the account year 1947, the Income-tax Officer took the total world income less the taxes as the amount available for distribution as dividend. According to him, that amount was as follows: <FRM>JUDGEMENT_1100_AIR(SC)_1961Html3.htm</FRM>