Supreme Court · 1991 INSC 13 · Decided 24 January 1991
Commissioner of Income Tax, West Bengal v. Wesman ENGG. CO. (P.) LTD.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 13 · [1991] 1 S.C.R. 117
- Case number
- CIVIL APPEAL No. 1535/1978
- Decided
- 24 January 1991
- Bench
- N.M. KASLIWAL, K. RAMASWAMY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 195, 248, 25, 261
Headnote
B/ Income Tax Act, 1961: Sections 195, 248, 25 l(l)(c): Jurisdictio'n of the appellate authority-Whether extends to determining quantum of sum chargeable. Section 195(2): Order passed by assessing authority-Whether C appealable under section 248. The respondent-assessee, a private limited company col­ laborators (licensors) certain amounts towards cost of working draw­ ings and royalty. It applied to the Income Tax Officer to grant the D necessary certificate to enable it to approach the Reserve Bank of India for remittance to its foreign collaborators. The Income Tax Officer
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