# INDIA MACHINERY STORES (P) LTD. vs COMMISSIONER OF INCOME-TAX, BIHAR

Court: Supreme Court of India
Date: 1970-05-06
Petitioner: INDIA MACHINERY STORES (P) LTD.
Respondent: COMMISSIONER OF INCOME-TAX, BIHAR

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/1392.pdf)


https://niyam.ai/judgements/supreme-court/1970/may/india-machinery-stores-p-ltd-vs-commissioner-of-income-tax-bihar