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The case of The Indian Molasses Co. (Private) Ltd. v. The Commissioner of Income-Tax, West Bengal ([1959] Supp. 1 S.C.R. 964) revolved around whether the

The Supreme Court of India in The Trustees of the Charity Fund, Esplanade Road, Fort, Bombay v. The Commissioner of Income-Tax, Bombay, dealt with the

This Supreme Court decision in Crompton Parkinson (Works) Private Ltd., Bombay v. Its Workmen and Others, [1959] Supp. 2 SCR 936, pivots around two critical