Supreme Court · 1969 INSC 54 · Decided 20 February 1969
Commissioner of Income-Tax, Calcutta, Now West Bengal Iii v. Imperial Chemical Industries (India) Private LTD.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 54 · [1969] 3 S.C.R. 804
- Case number
- CIVIL APPEAL No. 1549/1968
- Decided
- 20 February 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 3, 10(2)(xv), 66(1)
Headnote
CALCUTTA, NOW A WEST BENGAL m v. IMPERIAL CHEMICAL INDUSTRIES (INDIA) PRIVATE LTD. February 20, 1969 (J. C. SHAH, V. RAMASWAMI AND A. N. GROVER; JJ.] Indian Income-tax Act, 1922, ss. 3, 10(2) (xv) and 66(1)-Assessee appointed sole selling agent of principal-Compensation paid to whether urtdtr overriding title-Tribunal's finding of fact that compensation was not paid by assessee under any agreement with principal cannot be interfered with by High Court when question not referred to it. The Imperial Chemical Industries (Export) Glasgow was a subsidiary of
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