https://www.taxtmi.com/caselaws?id=26556 The court determined that the company in question was considered a company in which the public were substantially interested, based on the Japanese company's status. The court rejected arguments challenging this classification and ruled in favor of the assessee company, directing the Commissioner to bear the costs of the case. en-us Thu, 19 Sep 1985 00:00:00 +0530 Sat, 06 Feb 2010 10:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26556 The court determined that the company in question was considered a company in which the public were substantially interested, based on the Japanese company's status. The court rejected arguments challenging this classification and ruled in favor of the assessee company, directing the Commissioner to bear the costs of the case. Case-Laws Income Tax Thu, 19 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26556