https://www.taxtmi.com/caselaws?id=49287 The Supreme Court dismissed the appeals, ruling that the appellant was not entitled to the rebate claimed under the Merged States (Taxation Concessions) Order, 1949. The court held that the benefits of section 14(2)(c) were not extended to residents of British India post-merger, and the denial of such benefits was a consequence of the merger of the states into British India. The appeals were dismissed with costs. en-us Fri, 12 Nov 1965 00:00:00 +0530 Tue, 19 Aug 2014 08:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49287 The Supreme Court dismissed the appeals, ruling that the appellant was not entitled to the rebate claimed under the Merged States (Taxation Concessions) Order, 1949. The court held that the benefits of section 14(2)(c) were not extended to residents of British India post-merger, and the denial of such benefits was a consequence of the merger of the states into British India. The appeals were dismissed with costs. Case-Laws Income Tax Fri, 12 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49287