Associated Cement Companies Ltd., Bombay v. Commissioner of Income Tax

Associated Cement Companies Ltd., Bombay v. Commissioner of Income Tax nlr vol 51 page 199 [51 NLR 199] – In the case between ASSOCIATED CEMENT COMPANIES, LTD., Bombay and the COMMISSIONER OF INCOME TAX, Ceylon, the court addressed whether a claim for relief under section 46 of the Income Tax Ordinance (r