# THE COMMISSIONER OF INCOME-TAX vs THE PATIALA CEMENT CO. LTD.

Court: Supreme Court of India
Date: 1957-05-17
Petitioner: THE COMMISSIONER OF INCOME-TAX
Respondent: THE PATIALA CEMENT CO. LTD.

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/637.pdf)


https://niyam.ai/judgements/supreme-court/1957/may/the-commissioner-of-income-tax-vs-the-patiala-cement-co-ltd