Commissioner Of Income Tax vs Mcleod & Co. Ltd.

Authority: Supreme Court Date: 1969-07-15 AY: 1952-53 Section: 37(1), 256(1) Acts: Income Tax Act 1922 Result: Remanded Citation: (1970) 78 ITR 22 (SC) Justices: J.C. Shah & G.K. Mitter, JJ. Appeal No: Civil Appeal No. 1110 of 1969
Whether the Tribunal's statement of case to the High Court was incomplete for proper adjudication of the legal questions regarding deduction of business expenditure under Section 10(2)(xv) of the Income Tax Act 1922 --- Held Yes, and remanded to High Court for rehearing with proper procedure.

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