COMMISSIONER OF INCOME-TAX,BOMBAY CITY I, BOMBAY vs AFCO (P) LTD., BOMBAY

The Supreme Court held that the appellant company was entitled to a rebate under the Finance Act, 1955, as the provisions of Section 23A of the Income-tax Act, 1922, did not preclude the claim for rebate. The Court clarified that the expression 'to which the provisions of s. 23A... cannot be made applicable' refers to the necessity of an order by the Income-tax Officer, and not an automatic exclusion. The ruling emphasized that the right to obtain a rebate is claimable unless an order under s. 23A is justified based on circumstances.