Recovery of arrears of Income-tax, Excess Profit Tax, Business Profit Tax
AIR 1987 SUPREME COURT 371 SUPREME COURT (From : Gujarat)* O. CHINNAPPA REDDY , J. and G. L. OZA, J. Civil Appeal No. 447 (N) of 1973, D/-21-11-1986 Kalyan Mills Ltd Appellant v. Union of India and others Respondents. Income-Tax Act (11 of 1922), S.46(2), S.46(5A)– Recovery of arrears of Income-tax, Excess Profit Tax, Business Profit Tax- Suit for, by…