# PERFORMING RIGHT SOCIETY LTD. & ANR. vs COMMISSIONER OF INCOME-TAX & OTHERS

Court: Supreme Court of India
Date: 1976-08-10
Petitioner: PERFORMING RIGHT SOCIETY LTD. & ANR.
Respondent: COMMISSIONER OF INCOME-TAX & OTHERS
Bench: GUPTA, A.C.

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/5578.pdf)


https://niyam.ai/judgements/supreme-court/1976/august/performing-right-society-ltd-anr-vs-commissioner-of-income-tax-others