# COMMISSIONER OF INCOME TAX, CALCUTFA vs T.I. & M. SALES LTD.

Court: Supreme Court of India
Date: 1987-04-10
Petitioner: COMMISSIONER OF INCOME TAX, CALCUTFA
Respondent: T.I. & M. SALES LTD.

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/8751.pdf)


https://niyam.ai/judgements/supreme-court/1987/april/commissioner-of-income-tax-calcutfa-vs-t-i-m-sales-ltd