Supreme Court · 1968 INSC 229 · Decided 6 September 1968
H. L. Sud, Income-Tax Officer, Bombay v. Tata Engineering & Locomotive CO. LTD. Bombay
- Court
- Supreme Court of India
- Citation
- 1968 INSC 229 · [1969] 2 S.C.R. 21
- Case number
- CIVIL APPEAL No. 688/1968
- Decided
- 6 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Companies Act; Income Tax Act Section 43
Headnote
D E F ' G H H. L. SUD, INCOME·TAX OFFICER, BOMBAY v. TATA ENGINEERING & LOCOMOTIVE CO. LTD. BOMBAY September 6, 1968 [J, C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.) Income-tax Act (11 of 1922), ss. l8A and 43-Advance tax of non­ resident firm-Liability of agent of the firm-Whether to 1961-62, the Income-tax Officer issued a notice to the respondent under s. 43 of the Indian Income-tax Act, 1922, intimating that he intended treating the respondent as the agent of the non-resident firms, and thereafter passed orders treating the respondent as agent of the firms. For the
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