# KALPETTA ESTATES LTD. vs COMMNR. OF INCOME-TAX, COCHIN

Court: Supreme Court of India
Date: 1996-07-16
Petitioner: KALPETTA ESTATES LTD.
Respondent: COMMNR. OF INCOME-TAX, COCHIN
Bench: PARIPOORNAN, K.S.(J)

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/15433.pdf)


https://niyam.ai/judgements/supreme-court/1996/july/kalpetta-estates-ltd-vs-commnr-of-income-tax-cochin