Supreme Court · 1968 INSC 234 · Decided 10 September 1968
Commissioner of Income-Tax, Bangalore v. The Union of Tile Exports, Bangalore
- Court
- Supreme Court of India
- Citation
- 1968 INSC 234 · [1969] 2 S.C.R. 55
- Case number
- CIVIL APPEAL No. 1769/1967
- Decided
- 10 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4(l)(a), 42(3), 66(1)
Headnote
, • 8 COMMISSIONER OF INCOME-TAX, BANGALORE v. THE UNION OF TILE EXPORTS, BANGALORE September 10, 1968 [J. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.J Indian Income-tax Act, 1922 s. 4(l)(a)-Place of accrual of income-Contracts entered into Bangalore in Part B State and profits re~ ceived C ment of profits under Indian Income-tax Act, 1922 s. 42(3). D E H The assessee firm carried on business at Bangalore in the State of Mysore, which at the relevant time was a Part B State. It was appointed as the sole selling agent for certain areas in Ceylon in respect of tiles
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