Supreme Court · 1976 INSC 56 · Decided 17 March 1976
Azamjahi Mills LTD. Hyderabad v. The Commissioner of Income Tax, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1976 INSC 56 · [1976] 3 S.C.R. 645
- Case number
- CIVIL APPEAL No. 980/1971
- Decided
- 17 March 1976
- Bench
- HANS RAJ KHANNA, P.K. GOSWAMI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66
Headnote
Income-tax-Assessee in Princely State-Payment by Government of India by cheque posted in British India-Whether receipt by assessee in British India liable to Indian Income Tax. The Government of India was placing bulk purchase orders with the asses­ see-company, a textile mill, which had, its registered office in the Hyderabad State outside British India. After the despatch of the goods, the assessee was submitting its bill in the prescribed form which also contained the receipt. The receipt had the words 'Please pay by cheque to self/Banker on Bank/Treasury at ...... •
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