# COMMISSIONER OF INCOME-TAX KERALA vs HELEN RUBBER INDUSTRIES LTD.

Court: Supreme Court of India
Date: 1962-01-16
Petitioner: COMMISSIONER OF INCOME-TAX KERALA
Respondent: HELEN RUBBER INDUSTRIES LTD.
Bench: SINHA, BHUVNESHWAR P.(CJ), KAPUR, J.L., HIDAYATULLAH, M., SHAH, J.C., MUDHOLKAR, J.R.

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/4015.pdf)


https://niyam.ai/judgements/supreme-court/1962/january/commissioner-of-income-tax-kerala-vs-helen-rubber-industries-ltd