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This landmark judgment, Chainrup Sampatram v. Commissioner of Income-Tax, West Bengal, [1953 SCR 1089], is pivotal in understanding the principles of stock valuation and the

The landmark judgment in Commissioner of Income-Tax, Bombay City v. The Century Spinning and Manufacturing Co. Ltd., [1954] SCR 203, addressed a critical issue concerning

The Supreme Court in Allahabad Bank Ltd. v. Commissioner of Income-tax, West Bengal [AIR 1954 SC 1092] addressed the pivotal question of whether a discretionary