Supreme Court · 1987 INSC 101 · Decided 10 April 1987
Commissioner of Income Tax, Calcutta v. T.I. & M. Sales LTD.
- Court
- Supreme Court of India
- Citation
- 1987 INSC 101 · [1987] 2 S.C.R. 883
- Case number
- CIVIL APPEAL No. 1449/1974
- Decided
- 10 April 1987
- Bench
- R.S. PATHAK, RANGANATH MISRA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 163(1)(b), 163
Headnote
TAX, CALCUTTA A v. t T.l. & M. SALES LTD. APRIL 10, 1987 [R.S PATHAK C.J. AND RANGANATH MISRA, J.] B l Income Tax Act, 1961/Income Tax Act, 1922-Section 163(1)(b)I Section 43-'Business Connection'-What amounts to-Dependent upon a set of facts in a particular case. The assessee-respondent in Group-C. In regard to the companies under Group-A, the assessee had no direct agreement but had dealings by virtue of its agree- ment with the exporting company; as regards the three companies under Group-B, the assessee had no business connection with them; D and so far as the only company
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