Supreme Court · 1981 INSC 84 · Decided 7 April 1981
Barendra Prasad Ray & ORS. v. The Income-Tax Officer 'a' Ward Foreign Section and ORS.
- Court
- Supreme Court of India
- Citation
- 1981 INSC 84 · [1981] 3 S.C.R. 387
- Case number
- CIVIL APPEAL No. 1038/1973
- Decided
- 7 April 1981
- Bench
- R.S. PATHAK, A.P. SEN, E.S. VENKATARAMIAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226, 133; Income Tax Act Section 9(1), 153(1)
Headnote
387 In:ome Tax Act, 1961, Sections 2(13), 2(36), 9(1), 163(1} and 195(2). scope of-Words and phrases-"Business" and "having business connection"­ explained-Presumption of obligation of the agent to deduct the tax payable under the Income Tax Act at source on paym!nt m1de to at Calcutta and they had been engaged by a German Corporation to act on its behalf in three suits pending before the High Court at Calcutta. A firm of Solicitors in London, namely M/s. Ashurst, Morris, Crisp & Co., which was also acting on behalf of the German Corporation instructed the
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)