Supreme Court · 1964 INSC 215 · Decided 6 October 1964
Commissioner of Income-Tax, Punjab v. R. D. Aggarwal & Company
- Court
- Supreme Court of India
- Citation
- 1964 INSC 215 · [1965] 1 S.C.R. 660
- Case number
- CIVIL APPEAL No. 808/1963
- Decided
- 6 October 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 42(1)
Headnote
OF Il'iCOME-TAX, PUNJAB v. R. D. AGGARWAL & COMPANY October 6, 1964 (K. SUBBA RAO, J. C. SHAH AND S. M. SIKRI JJ.) Income-tax Act, 1922 ( 11 of 1922), s. 42( I )-"Rusi11ess connection", meaning of-Assessee catn•assing orders for non-residents in Jaxable ltrri­ tories were a firm carrying on business as importers and com­ mission agents. They communicated orders canvassed by them from dealers in India to non-residents for acceptance; if a contract rcsu1tcd and the price was paid by the Indian dealers tv the non-resident exporters the assessees became
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