Supreme Court · 1952 INSC 79 · Decided 22 December 1952
Commissioner of Income-Tax; Madras v. MTT. AR. S. AR. Arunachalam Chettiar
- Court
- Supreme Court of India
- Citation
- 1952 INSC 79 · [1953] 1 S.C.R. 463
- Case number
- CIVIL APPEAL No. 10/1952
- Decided
- 22 December 1952
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1), 66
Headnote
COURT REPORTS 463 was a regular agency established in British India for 1952 the purchase of the entire raw materials required for Angl:;,.,,, 0 ,. the manufacture abroad and the agent was chosen by Textile co., Ltd. reason of his skill, reputation and experience in t!:ie v. line of trade. The the business of a managing agency in • Mahajan J. India of the foreign company and the latter certainly had a connection with this agency. We therefore negative this contention of the learned counsel as well. For the reasons given above we uphold the view taken by the High Court .and dismiss
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