Supreme Court · 1959 INSC 59 · Decided 5 May 1959
Commissioner of Income-Tax, Bihar & Orissa v. M/S. Patney & CO.
- Court
- Supreme Court of India
- Citation
- 1959 INSC 59 · [1959] SUPP. 2 S.C.R. 868
- Case number
- CIVIL APPEAL No. 326/1957
- Decided
- 5 May 1959
- Bench
- BHUVNESHWAR PRASAD SINHA, J.L. KAPUR, M. HIDAYATULLAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
COURT REPORTS [1959] Supp. x959 not been considered by the Appellate Tribunal and . therefore it is a case which should be remitted to the Saroj I<uniaY Mazumdar Income-tax Appellate Tribunal to determine the facts v. in accorda.nce with the observations made by this The Commission" Court accordmgly. ORDER OF THE COURT In view of the opinion of the majority, the appeal is allowed with costs. COMMISSIONER OF INCOME-TAX; BIHAR & ORISSA v. M/S. PATNEY & CO. (B. P. SINHA, J. L. KAPUR and M. liIDAYATULLAH, JJ.) Income-tax - Assessment on non-resident-Agree1nent with
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