Supreme Court · 1967 INSC 304 · Decided 15 December 1967
Commissioner of Income-Tax, Bombay v. Ciba of India LTD.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 304 · [1968] 2 S.C.R. 696
- Case number
- CIVIL APPEAL No. 9/1967
- Decided
- 15 December 1967
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(2)(xv)
Headnote
OJ.' 11"COME-TAX, BOMBAY v. CIBA OF INDIA LTD. December 15, 1967 (J. C. ~HAI!. V. RAMASWAMI AND V. BHARGAVA, JJ.J Income-tax Act ( 11 of 1922), ss. 10(2) (xii) ar,,J (xv )-Scop• of. A Swiss compan), Ciba Ltd. of Basle, carried on ~he business of selling its products in India, rbe assessee Ciba of India Ltd. and the other Jines of business were continued by Ciba (India) Ltd. An agreement was entered into between the Sv.·iss Co. and the asscssee for providing the la:ter with technical assistance for running the business. The SY:iss Co., which was continually
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