Kerala H.C : Whether, on the facts and in the circumstances of the case and on a correct interpretation of the provisions of s. 2(18)(b)(B)(iii) of the IT Act, 1961, the Tribunal was justified in holding that the assessee-company was a company in which the public are substantially interested ?
High Court Of Kerala CIT vs. Harrisons Crossfield (India) Ltd. Section 2(18)(b)(B)(iii) Asst. Year 1978-79, 1979-80 V.V. Kamat & G. […]