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PETITIONER: THE COMMISSIONER OF INCOME-TAX,HYDERABAD
Vs.
RESPONDENT: DEWAN BAHADUR RAMGOPAL MILLS LTD.
DATE OF JUDGMENT: 08/11/1960
BENCH: DAS, S.K. BENCH: DAS, S.K. HIDAYATULLAH, M. GUPTA, K.C. DAS SHAH, J.C. AYYANGAR, N. RAJAGOPALA
CITATION: 1961 AIR 338 1961 SCR (2) 318 CITATOR INFO : MV 1966 SC1026 (2,16) R 1967 SC 266 (15) F 1968 SC 162 (18) E 1968 SC 579 (15) E 1975 SC 797 (2,3,5,7,30,57,60,62) F 1989 SC1719 (6,7,10,16,17,18,19,20) RF 1992 SC1782 (10)
ACT: Income Tax--Depreciation allowance--Written down value-- Hyderabad Income-tax law--Repeal and extension of Indian In- come-tax law--Central Government’s notification Providing for removal of difficulties in such extended law--Validity--Retrospective effect--Taxation Laws (Part B States) (Removal of Difficulties) Order, 1950, Para 2, Explanation--Finance Act, 1950 (25 of 1950), ss. 3, 12, 13--Constitution of India, Art. 14.
HEADNOTE: Prior to January 26, 1950, when the erstwhile State of Hyderabad merged in the Union of India and became a Part B State the respondent company was assessed to income-tax under the Hyderabad Income-tax Act, by which depreciation allowance was given to it on the basis of the written down value of its assets, such as buildings, machinery, plants, etc., in accordance wi...