Supreme Court · 1960 INSC 242 · Decided 6 December 1960
Commissioner of Income-Tax, Bombay v. M/S. Abdullabhai Abdulkadar
- Court
- Supreme Court of India
- Citation
- 1960 INSC 242 · [1961] 2 S.C.R. 949
- Case number
- CIVIL APPEAL No. 312/1959
- Decided
- 6 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 42(1), 42(2), 10(2)(xi), 10(2)(xv), 43
Headnote
2 S.C.R. SUPREME COURT REPORTS 949 COMMISSIONER OF INCOME-TAX, BOMBAY v. M/S. ABDULLABHAI ABDULKADAR (J. J.,. KAPUR, M. HIDAYATULLAH and J. c. SHAH, JJ.) Income-tax-.,Commission Agent's liability to pay for non-resi­ dent principal-Test of dediJctible business loss-Indian agent of a non-resident principal doing business outside India. Under s. 42(1) of the Indian Income-tax Act the respondent was deemed to be the assessee and had to pay Rs. 3,78,491 as income-tax on behalf of the non-resident princi­ pal. After allowing for the amounts lying with the
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