Supreme Court · 1967 INSC 159 · Decided 21 July 1967
Commissioner of Income-Tax Bombay City & Suburban District, Bombay v. Hukamchand Mills LTD. Indore
- Court
- Supreme Court of India
- Citation
- 1967 INSC 159 · [1968] 1 S.C.R. 47
- Case number
- CIVIL APPEAL No. 2178/1966
- Decided
- 21 July 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66
Headnote
• 47 A COMMI~IONER OF INCOME-TAX BOMBAY B CITY &: SUBURBAN DISTRICT, BOMBAY v. HUKAMCHAND MILLS LTD. INDORE July 21, 1967 [J.C. SHAH, S. M. SJKRI AND V. RAMASWAMI, JI.) Income Tax-Company in erstwhile State of Indore making sales in India-Railway Receipts issued was a limited company incorporated in the State of Indore where it had a textile mill. During the years from 1941 to 1946, it effected sales in British India through canvassing by its own representatives;. through brokers or through the purchasers' brokers or representatives visiting
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