# PANDHYAN INSURANCE CO. LTD. vs COMMISSIONER OF INCOME-TAX, MADRAS

Court: Supreme Court of India
Date: 1964-09-29
Petitioner: PANDHYAN INSURANCE CO. LTD.
Respondent: COMMISSIONER OF INCOME-TAX, MADRAS

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/3168.pdf)


https://niyam.ai/judgements/supreme-court/1964/september/pandhyan-insurance-co-ltd-vs-commissioner-of-income-tax-madras